James P. Smith & Co. v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by James P. Smith & Co., importers, from a decision of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs on certain merchandise imported at the port of New- York. The articles in controversy consist of glass bottles, filled with anchovies- and fluid extract of meat, which are enumerated, respectively, in paragraphs 258, 276, Schedule G, § 1, c. 11, Tariff Act July 24, 1897, 30 Stat. 151, 172 (U. S. Comp.
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Appeal by James P. Smith & Co., importers, from a decision of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs on certain merchandise imported at the port of New- York. The articles in controversy consist of glass bottles, filled with anchovies- and fluid extract of meat, which are enumerated, respectively, in paragraphs 258, 276, Schedule G, § 1, c. 11, Tariff Act July 24, 1897, 30 Stat. 151, 172 (U. S. Comp. St. 1901, pp. 1650, 1652), under which paragraphs the-articles were classified by the collector. The bottles were separately assessed…
1Opinion of the Court
HAZEL, District Judge.
The bottles are dutiable under paragraph 99, Schedule B, § i, c. n, of the tariff act of July 24, 1897, 30 Stat. 156 [U. S. Comp. St. 1901, p. 1633], as the duty in each case upon the contents, under paragraphs 258, 276, Schedule G, § 1, c. 11, 30 Stat. 151, 172 [U. S. Comp. St. 1901, pp. 1650, 1652], is specific. The cases, therefore, to which attention is called (Kauffmann Bros. v. U. S. [C. C.] 99 Fed. 430, and In re Johnson [C. C.] 56 Fed. 822) do not apply.
2Cases cited2 opinions
- In re JohnsonU.S. Circuit Court for the District of Southern New York · 1893
- Kauffmann Bros. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899