Meyer v. United States
U.S. Circuit Court for the District of Southern New York
This was an appeal from a decision of the board of general appraisers affirming the action of the collector of the port of New York in respect to the classification for duty of certain goods imported by Meyer & Lange, the appellants.
1Opinion of the CourtTownsend, District Judge
(orally).' The merchandise in question comprises two varieties of, fish packed in oil, and labeled, respectively, “Kieler Sprotten in Oil,” and “Sardelles de Scandinavie.” They were classified for duty at 2-3, cents per box, under the provisions of paragraph 208 of the act of 1894 for “anchovies and sardines packed in oil in quarter boxes,” and were claimed to be dutiable at 20 per cent, ad valorem, under the provisions of paragraph 211 of said act, as “fish in cases or packages made of tin, except anchovies and sardines.” There is no competent evidence to support the finding of the board of…
2Cases cited1 opinion
- Northern Pac. R. Co. v. KranichU.S. Circuit Court for the District of Montana · 1892
3Cited by2 opinions
- In re WielandU.S. Circuit Court for the District of Northern California · 1899
- Wieland v. Collector of Port of San FranciscoCourt of Appeals for the Ninth Circuit · 1900