Bogle v. United States

S.D. New York

Bogle v. United States

175 F. 889, 1909 U.S. App. LEXIS 5773

CourtDistrict Court, S.D. New York

DecidedNovember 13, 1909

DocketNo. 5,070

StatusPublished

This text of 175 F. 889 (Bogle v. United States) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Bogle v. United States, 175 F. 889, 1909 U.S. App. LEXIS 5773 (S.D.N.Y. 1909).

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Opinion

PLATT, District Judge.

The merchandise in question consists of marmalade and berry jams. The marmalade was assessed for duty under the provision in paragraph 263, Tariff Act of 1897, for “com[891]*891fits, sweetmeats, and fruits preserved in sugar,” at 1 cent per pound and 35 per cent, ad valorem. The importers claim that it is properly dutiable as a jelly, under the same paragraph, at only 35 per cent, ad valorem.

The article described as-berry jams was also assessed for duty under said paragraph 263 as sweetmeats or fruits preserved in sugar, and is claimed by the importers to be dutiable under the same paragraph as a jelly, either directly or by similitude, or at the rate of 2 cents per pound under the provision in paragraph 262 for “apples, peaches, pears and other edible fruits, including berries, when dried, desiccated, evaporated or prepared in any manner, not specially provided for.”

Affirmed on the opinion of the Board.

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PLATT, District Judge.

The merchandise in question consists of marmalade and berry jams. The marmalade was assessed for duty under the provision in paragraph 263, Tariff Act of 1897, for “com[891]*891fits, sweetmeats, and fruits preserved in sugar,” at 1 cent per pound and 35 per cent, ad valorem. The importers claim that it is properly dutiable as a jelly, under the same paragraph, at only 35 per cent, ad valorem.

The article described as-berry jams was also assessed for duty under said paragraph 263 as sweetmeats or fruits preserved in sugar, and is claimed by the importers to be dutiable under the same paragraph as a jelly, either directly or by similitude, or at the rate of 2 cents per pound under the provision in paragraph 262 for “apples, peaches, pears and other edible fruits, including berries, when dried, desiccated, evaporated or prepared in any manner, not specially provided for.”

Affirmed on the opinion of the Board.

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Bluebook (online)

175 F. 889, 1909 U.S. App. LEXIS 5773, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bogle-v-united-states-nysd-1909.