United States v. Johnson

90 F. 805, 1898 U.S. App. LEXIS 2547

• Court: U.S. Circuit Court for the District of Southern New York
• Decided: December 15, 1898
• Docket: No. 2,227
• Status: Published

Opinion

TOWNBEXD, District Judge

(orally). The article in question is pineapple juice, containing no alcohol whatever, assessed for duty, under paragraph 247 of the act .of 1894, as “fruit juice * * * containing eighteen per centum or less of alcohol.” The importers pro-tesicd, dainmig the same to be dutiable, under section 8 of said act, at 20 per centum ad valorem as a nonenumerated manufactured article. In view of the decision of Judge Wheeler in this circuit in Park v. U. S., 84 Fed. 159, I feel obliged to reverse the decision of the board of general appraisers. The decision is therefore reversed.