James P. Smith & Co. v. United States
This text of 124 F. 291 (James P. Smith & Co. v. United States) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Southern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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.
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Cite This Page — Counsel Stack
124 F. 291, 1903 U.S. App. LEXIS 4987, Counsel Stack Legal Research, https://law.counselstack.com/opinion/james-p-smith-co-v-united-states-circtsdny-1903.