Rheinstrom v. United States
U.S. Circuit Court for the District of Southern Ohio
Cross-appeals by the importers and United' States from a decision of the board of United States general appraisers, which reversed, in part, the decision of the surveyor of customs at the port of Cincinnati. The following is the opinion of the board (Somerville, General Appraiser) : The importation in question consists of 38 casks of white cherries, imported August 1, 1898, from Bordeaux, France. The fruit was preserved in spirits, and contained over 10 per cent, of alcohol.
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Cross-appeals by the importers and United' States from a decision of the board of United States general appraisers, which reversed, in part, the decision of the surveyor of customs at the port of Cincinnati. The following is the opinion of the board (Somerville, General Appraiser) : The importation in question consists of 38 casks of white cherries, imported August 1, 1898, from Bordeaux, France. The fruit was preserved in spirits, and contained over 10 per cent, of alcohol. It was assessed for duty under paragraph 263, Tariff Act July 24, 1897, which specially enumerates “fruits preserved in…
1Opinion of the Court
THOMPSON, District Judge.
The determination of the questions presented depends upon the construction to be given to paragraph 263 of the tariff act of July 24, 1897, which, in so far as it is pertinent to the controversy here, provides as follows, to wit:
“Fruits preserved in * * * spirits, * » » one cent per pound and thirty-five per centum ad valorem; if containing oyer ten per centum of alcohol, * * * thirty-five per centum ad valorem and in addition $2.50 per proof gallon of the alcohol contained therein In excess of ten per centum.”
The objections to the assessment made by the local…
2Cited by2 opinions
- United States v. Godillot & Co.Court of Appeals for the Second Circuit · 1905
- United States v. R. F. Downing & Co.U.S. Circuit Court for the District of Southern New York · 1904