Protest 840449-G of Kwong Yick

U.S. Customs Court

Protest 840449-G of Kwong Yick

9 Cust. Ct. 451

CourtUnited States Customs Court

DecidedNovember 23, 1942

DocketNo. 47747

StatusPublished

This text of 9 Cust. Ct. 451 (Protest 840449-G of Kwong Yick) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Protest 840449-G of Kwong Yick, 9 Cust. Ct. 451 (cusc 1942).

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Opinion

Opinion by

Cline, J.

In accordance with stipulation of counsel, the apricot kernels in question were held dutiable at 3 cents per pound under paragraph 762, as claimed, following Abstract 34104. The protest was also sustained as to drugs advanced in value, claimed dutiable at 10 percent ad valorem under paragraph 34, on the authority of Oy Wo Tong v. United States (5 Cust. Ct. 70, C. D. 372), as amended by Abstract 44821. In accordance with stipulation of counsel merchandise assessed as distilled spirits was held not taxable under the Internal Revenue Act of 1918, on the authority of Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446).

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Opinion by

Cline, J.

In accordance with stipulation of counsel, the apricot kernels in question were held dutiable at 3 cents per pound under paragraph 762, as claimed, following Abstract 34104. The protest was also sustained as to drugs advanced in value, claimed dutiable at 10 percent ad valorem under paragraph 34, on the authority of Oy Wo Tong v. United States (5 Cust. Ct. 70, C. D. 372), as amended by Abstract 44821. In accordance with stipulation of counsel merchandise assessed as distilled spirits was held not taxable under the Internal Revenue Act of 1918, on the authority of Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446).

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9 Cust. Ct. 451, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-840449-g-of-kwong-yick-cusc-1942.

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