Causse Mfg. Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United A TMIfCÍ 1 For decision bebw, see G. A. 6,039 (T. D. 26,368), which affirmed the assessment of duty by the collector of customs at the port of New York. The majority opinion of the Board, so far as applicable to this appeal, . reads as follows: “SOMEIiYILLB, General Appraiser.
Read the full summary
On Application for Review of a Decision of the Board of United A TMIfCÍ 1 For decision bebw, see G. A. 6,039 (T. D. 26,368), which affirmed the assessment of duty by the collector of customs at the port of New York. The majority opinion of the Board, so far as applicable to this appeal, . reads as follows: “SOMEIiYILLB, General Appraiser. The merchandise covered by each of these protests consists of orange peel contained in brine, which was assessed for duty at 2 cents per pound, under Tariff Act July 24, 1897, c. 11, § 1, Schedule G, par. 207, 30 Stat. 172 [U. S. Comp. St. 1901, p. 1651],…
1Opinion of the Court
WHEELER, District Judge.
This is orange and lemon peel m brine, classified as preserved under Act July 24, 1897, c. 11, § 1, Schedule G, par. 267, 30 Stat. 172 [U. S. Comp. St. 1901, p. 1651], which lays a duty of two cents per pound on “orange peel or lemon peel preserved, candied or dried,” against a protest that it comes under paragraph 627, § 2, Free List, 30 Stat. 200 [U. S. Comp. St. 1901, p. 1686], which makes free “orange and lemon peel not preserved, candied or dried.” The brine protects the peel from decay, and does not affect its properties or quality. The Board divided in opinion,…
2Cited by4 opinions
- Rice & Co. v. United StatesUnited States Customs Court · 1943
- Arnhold & Co. v. United StatesUnited States Customs Court · 1938
- Christo Poulos & Co. v. United StatesUnited States Customs Court · 1955
- Christo Poulos & Co., Inc. v. United StatesUnited States Customs Court · 1953