Loggie v. United States
Court of Appeals for the First Circuit
Appeal from the Circuit Court of the United States for the District of Maine. This appeal relates to an affirmance by the Circuit Court for the district of Maine of a decision of the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of Bangor on Merchandise imported by A. & R. Loggie. Note Harvey v. United States (C. C.) 137 Fed. 816.
1Opinion of the Court
PUTNAM, Circuit Judge.
This appeal relates to fresh frozen smelts packed and imported in boxes, each box containing less than one-half barrel. The Board of General Appraisers and the Circuit Court decided against the importers, who appealed to us. The issue is as between paragraph 258 and paragraph 261 of the customs act of July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 171 [U. S. Comp. St. 1901, pp. 1650,1651], which paragraphs are as follows:
“Par. 258. Fish known or labeled as anchovies, sardines, sprats, brislings, sardels, or sardellen, packed in oil or otherwise, in bottles, jars-, tin…
2Cases cited1 opinion
- Meyer & Lange v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
3Cited by1 opinion
- Chee Chong & Co. v. United StatesCourt of Customs and Patent Appeals · 1915