United States v. Eisner & Mendelsohn Co.
Court of Appeals for the Second Circuit
This is an appeal from a decision of the circuit court for the southern district of New York, (54 Fed. 671,) reversing a decision of the board of generalappraisers which affirmed the collector’s classification for duty of certain fluid malt extract. The merchandise is Johann Hoff’s Malt Extract, imported in bottles.
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This is an appeal from a decision of the circuit court for the southern district of New York, (54 Fed. 671,) reversing a decision of the board of generalappraisers which affirmed the collector’s classification for duty of certain fluid malt extract. The merchandise is Johann Hoff’s Malt Extract, imported in bottles. During the year 1891 the Eisner & Mendelsohn Company imported from a foreign country into the United States at the port of New York certain merchandise, consisting of a fluid, in colored, molded glass bottles, holding each not more than one pint, and not less than one quarter of a…
1Opinion of the Court
LACOMBE, Circuit Judge.
The tariff act of October 1, 1890, contains the following:
Paragraph 75: “All medicinal preparations, including medicinal proprietary-preparations, of which alcohol is not a component part, and not specially provided for in this act, 25 d ad valorem,”
Paragraph 338: “Malt extract, fluid, In casts, twenty cents per gallon; in Lotties, or jugs, forty cents per gallon; solid or condensed, forty per centum ad valorem.”
There are other provisions covering bottles, generally, imported full, which need not be considered, as the importer’s protest did not *354set forth the paragraph'…
2Cases cited1 opinion
- Ferguson v. ArthurSupreme Court of the United States · 1886
3Cited by5 opinions
- Johnson & Johnson v. HeroldDistrict Court, D. New Jersey · 1907
- Johnson & Johnson v. RutanU.S. Circuit Court for the District of New Jersey · 1903
- United States v. BrittCourt of Customs and Patent Appeals · 1916
- Bache v. United StatesCourt of Appeals for the Second Circuit · 1897
- United States v. HirshCourt of Customs and Patent Appeals · 1917