Legal Opinion
United States v. Austin, Nichols & Co.
Court of Appeals for the Second Circuit
Decided February 25, 1903No. Nos. 157-160Published
Appeals from the Circuit Court of the United States for the Southern District of New York.
1Opinion of the Court
COXE, Circuit Judge.
When these appeals were first presented to this court the only question argued was whether bottles holding not more than one pint, and imported filled with merchandise at ad valorem rates, are dutiable as part of the value of their contents under section 19 of the customs administrative act of June 10, 1890, 26 Stat. 139 [U. S. Comp. St. 1901, p. 1924]. The question was certified to the Supreme Court in the following words:
“Should the value of the bottles filled with ad valorem goods be added to the dutiable value of their contents, under section 19 of the customs…
2Cases cited4 opinions
- United States v. NicholsSupreme Court of the United States · 1902
- United States v. RossCourt of Appeals for the Second Circuit · 1898
- Grace v. Collector of Customs of Port & District of San FranciscoCourt of Appeals for the Ninth Circuit · 1897
- Smith v. United StatesU.S. Circuit Court for the District of Southern New York · 1899