Legal Opinion
Balaban v. United States
U.S. Circuit Court for the District of Southern New York
Decided November 8, 1909No. 5,424Published
On Application for Review of a Decision by the Board of United States General Appraisers.
1Opinion of the Court
PLATT, District Judge.
The merchandise in question consists of olive oil. Duty was assessed thereon at 40 cents per gallon under paragraph 40, Act July 24, 1897, c. 11, § 1, Schedule A, 30 Stat. 353 (U. S. Comp. St. 1901, p. 1629). The importer duly protested against such assessment of duty, claiming free entry under paragraph 626 of said act, relating to olive oil fit only for mechanical or manufacturing purposes.
The Board of General Appraisers have found upon conflicting evidence that this olive oil was fit for other than mechanical or manufacturing purposes. “The Circuit Court should not…
2Cases cited3 opinions
- In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892
- Apgar v. United StatesCourt of Appeals for the Seventh Circuit · 1897
- Vandiver v. United StatesCourt of Appeals for the Third Circuit · 1907