Legal Opinion

United States v. De Boer

Court of Customs and Patent Appeals

Decided March 25, 1915No. 1448PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers, Abstract 36166 (T. D. 34668).

1Opinion of the CourtMontgomery, Presiding Judge

The importation consists of string beans which, after treatment more specifically hereinafter described, are imported in barrels. The *31applicable provisions of the act of 1909 in force at the date of- the importation are paragraph 251—

Beans, pease, mushrooms, and truffles, prepared or preserved, or contained in tins, jars, bottles, or similar packages, two and one-hali cents per pound, including the weight of immediate coverings; * * *.

And paragraph 252—

Vegetables, if cut, sliced, or otherwise reduced in size, or if parched or roasted,'orif pickled or packed in salt, brine, oil, or prepared in…

2Cases cited3 opinions

  1. Latimer v. United StatesSupreme Court of the United States · 1912
  2. United States v. Strohmeyer & Arpe Co.Court of Appeals for the Second Circuit · 1909
  3. Sun Kwong On v. United StatesCourt of Customs and Patent Appeals · 1910

3Cited by2 opinions

  1. Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
  2. Obrecht v. United StatesUnited States Customs Court · 1943

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