Legal Opinion

United States v. Shing Shun & Co.

U.S. Circuit Court for the District of Northern California

Decided August 13, 1909No. 13,786PublishedCited by 4 opinions

On Application for Review of a Decision by the Board of United States General Appraisers.

1Opinion of the Court

VAN FLEET, District Judge.

The question presented in this case is as to the proper classification for duty under Tariff Act July 24,1897, c. 11, 30 Stat. 151 (U. S. Comp. St. 1901, p. 1626), of certain importations of olives entered at the port of San Francisco. The pertinent provision of the act is paragraph 264, Schedule G, which, so far as it relates to olives, reads:

“Olives, green or prepared, in bottles, jars, or similar packages, twenty-five cents per gallon; in casks or otherwise than in bottles, jars, or similar packages, fifteen cents per gallon.”

The olives involved were contained in…

2Cases cited3 opinions

  1. Bate Refrigerating Co. v. SulzbergerSupreme Court of the United States · 1895
  2. Hadden v. CollectorSupreme Court of the United States · 1867
  3. John Denn, Lessee of Charles C. Scott, and Others v. Thomas Reid, Jun., and OthersSupreme Court of the United States · 1836

3Cited by4 opinions

  1. Stone & Downer Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  2. Parodi, Erminio & Co. v. United StatesCourt of Customs and Patent Appeals · 1918
  3. United States v. Mallinckrodt Chemical WorksCourt of Customs and Patent Appeals · 1919
  4. United States v. HirshCourt of Customs and Patent Appeals · 1917

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