Middleton & Co. v. United States

Second Circuit

Middleton & Co. v. United States

151 F. 16, 80 C.C.A. 512, 1906 U.S. App. LEXIS 4563

CourtCourt of Appeals for the Second Circuit

DecidedDecember 4, 1906

DocketNo. 68 (3,985)

StatusPublished

Cited by1 cases

This text of 151 F. 16 (Middleton & Co. v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Middleton & Co. v. United States, 151 F. 16, 80 C.C.A. 512, 1906 U.S. App. LEXIS 4563 (2d Cir. 1906).

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Opinion

PER CURIAM.

In affirming the decision of the court below and of the Board of General Appraisers, we do not mean to decide that the importations in'controversy'Járrowroot in its starchy form) were, not' dutiable directly under paragraph 285 of the tariff act of July 24, 1897, c.11, § 1, Schedule G, 30 Stat. 173 [U. S. Comp. St. 1901, p. 1653], as a “preparation fit for use as starch.” The Board held them dutiable under that paragraph indirectly’by similitude. Whether tins reasoning was sound'or not,"a correct result has' been reached. ■'

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PER CURIAM.

In affirming the decision of the court below and of the Board of General Appraisers, we do not mean to decide that the importations in'controversy'Járrowroot in its starchy form) were, not' dutiable directly under paragraph 285 of the tariff act of July 24, 1897, c.11, § 1, Schedule G, 30 Stat. 173 [U. S. Comp. St. 1901, p. 1653], as a “preparation fit for use as starch.” The Board held them dutiable under that paragraph indirectly’by similitude. Whether tins reasoning was sound'or not,"a correct result has' been reached. ■'

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Bluebook (online)

151 F. 16, 80 C.C.A. 512, 1906 U.S. App. LEXIS 4563, Counsel Stack Legal Research, https://law.counselstack.com/opinion/middleton-co-v-united-states-ca2-1906.

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