Legal Opinion

Lincoln v. United States

U.S. Circuit Court for the District of Massachusetts

Decided April 22, 1910No. 393 (1,995)PublishedCited by 3 opinions

On Application for Review of a Decision by the Board of United States General Appraisers.

1Opinion of the Court

COLT, Circuit Judge.

The importation in this case consisted of three shipments of salted herrings, under which a duty was assessed *600of one-half of 1 cent per pound under paragraph 2G0 of the tariff act of 1897. The question involved relates to the dutiable weight of these fish; the importers claiming that a deduction should be made for salt, scale, and dirt. This claim is set out in the several protests as follows:

“That it is and always lias been tlie custom to sell these bulk herring ata price i>er barrel of 228 pounds; the 28 pounds being for shrinkage in weight due to salt, scales, etc.,…

2Cited by3 opinions

  1. Block v. United StatesUnited States Customs Court · 1954
  2. Bjelland, Lange & Co. v. United StatesCourt of Customs and Patent Appeals · 1950
  3. Bjelland, Lange & Co. v. United StatesCourt of Customs and Patent Appeals · 1953

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