United States v. Komada
Court of Appeals for the Ninth Circuit
Appeal from the Circuit Court of the United States for the Northern District of California. For decision below, see 148 Fed. 125, affirming a decision by the Board of United States General Appraisers, G. A. 6,182 (T. D. 26,-810), which had reversed the assessment of duty by the collector of customs at the port of San Francisco.
1Opinion of the Court
DE HAVEN, District Judge.
This case is before us on an appeal by the United States from a judgment of the United States Circuit Court for the Northern District of California, affirming the decision of the Board of General Appraisers as to the amount of import duty to which the Japanese beverage, known as “Sake,” is subject. The decision of the Board of General Appraisers was that sake is dutiable at 20 per cent, ad valorem, as a nonenumerated manufactured article under section 6 of the Dingley tariff act (Act July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]), and the main…
2Cases cited10 opinions
- United States v. SchoverlingSupreme Court of the United States · 1892
- Murphy v. ArnsonSupreme Court of the United States · 1878
- Wills v. RussellSupreme Court of the United States · 1880
- Arthur v. FoxSupreme Court of the United States · 1883
- Herrman v. Arthur's ExecutorsSupreme Court of the United States · 1888
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3Cited by5 opinions
- Ringk v. United StatesCourt of Customs and Patent Appeals · 1925
- Neff v. Gas & Electric ShopCourt of Appeals of Kentucky (pre-1976) · 1929
- A. L. Erlanger Co. v. United StatesUnited States Customs Court · 1966
- Allied Food Corp. of America v. United StatesUnited States Customs Court · 1950
- Ricks v. United StatesCourt of Customs and Patent Appeals · 1945