Francis H. Leggett & 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 States General Appraisers. This case relates to the assessment of duty by the collector of customs at the port of New York on merchandise imported by Francis H. Leggett & Co. The goods in question consisted of olive oil in bottles. The oil was assessed -with duty at the specific rate provided for olive oil in bottles under paragraph-40, Schedule A, § 1, c. 11, Tariff Act July 24, 1897, 30 Stat. 153 [U. S. Comp.
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On Application for Review of a Decision of the Board of United States General Appraisers. This case relates to the assessment of duty by the collector of customs at the port of New York on merchandise imported by Francis H. Leggett & Co. The goods in question consisted of olive oil in bottles. The oil was assessed -with duty at the specific rate provided for olive oil in bottles under paragraph-40, Schedule A, § 1, c. 11, Tariff Act July 24, 1897, 30 Stat. 153 [U. S. Comp. St. 1901, p. 1629], and the bottles at the rate of 40 per cent, ad valorem, the duty found applicable under paragraph 99,…
1Opinion of the Court
WHEELER, District Judge.
The decision is affirmed on the-authority of West v. U. S. (C. C.) 119 Fed. 495, and cases therein referred to.
Decision affirmed.
2Cases cited1 opinion
- West v. United StatesU.S. Circuit Court for the District of Southern New York · 1902
3Cited by1 opinion
- James A. Hayes & Co. v. United StatesCourt of Appeals for the First Circuit · 1906