Meyer & Lange v. United States
U.S. Circuit Court for the District of Southern New York
Appeals by the importers, Meyer & Lange and Reiss & Brady, from a decision of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs on certain importations at the port of New York. The opinion of the board (In re Meyer et al., G. A. 4160) follows: Wilkinson, General Appraiser. The goods are sardels in salt, packed in wooden packages known as anchors, and one-eighth anchors and one-tenth anchors.
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Appeals by the importers, Meyer & Lange and Reiss & Brady, from a decision of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs on certain importations at the port of New York. The opinion of the board (In re Meyer et al., G. A. 4160) follows: Wilkinson, General Appraiser. The goods are sardels in salt, packed in wooden packages known as anchors, and one-eighth anchors and one-tenth anchors. They were assessed for duty at 40 per cent, under paragraph 258, Schedule G, § 1, c. 11, .Act July 24, 1897, 30 Stat. 171 (U. S. Comp. St. 1901,' p. 1650),…
1Opinion of the CourtLacombe, Circuit Judge
(orally). Any suggestion that the 40 per cent, clause of paragraph 258 applies is disposed of by the decision of the Circuit Court of Appeals in the Rosenstein Case, 39 C. C. A.' 122, 98 Fed. 420. As to the other proposition — that is, whether the articles should pay duty as “fish in packages containing less than one-half barrel, and not specially provided for,” or under paragraph 261, as “fish, * * * salted, pickled, * * * or otherwise prepared for preservation, not specially provided for” — Í am free to say that I am unable to determine between those two sectio.ns as to which is more…
2Cases cited1 opinion
- United States v. RosensteinCourt of Appeals for the Second Circuit · 1899
3Cited by1 opinion
- Loggie v. United StatesCourt of Appeals for the First Circuit · 1905