Vandegrift v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 27439 (T. D. 32126).
1Opinion of the CourtMontgomery, Presiding Judge
The merchandise involved in this appeal consists of 14 casks of Italian wine shipped from Genoa. It is said to be a natural, unfortified, red wine. It was assessed for duty at 60 cents per gallon under paragraph 307 of the tariff act of August 5, 1909, which, so far as pertinent, reads as follows:
Still wines, including ginger wine or ginger cordial, vermuth, and rice wine or sake, and similar beverages not specially provided for in this section, in casks or packages other than bottles or jugs, if containing fourteen per centum or less of absolute alcohol, forty-five cents per gallon; if…
2Cases cited2 opinions
- Newman v. ArthurSupreme Court of the United States · 1883
- American Sugar Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1911
3Cited by10 opinions
- Canada Dry Ginger Ale, Inc. v. United StatesUnited States Customs Court · 1959
- Westco Liquor, Products Co. v. United StatesUnited States Customs Court · 1950
- United States v. SpragueCourt of Customs and Patent Appeals · 1913
- United States v. Younglove Grocery Co.Court of Customs and Patent Appeals · 1914
- United States v. Westco Liquor Products Co.Court of Customs and Patent Appeals · 1951
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