United States v. Julius Wile Bro. & Co.

U.S. Circuit Court for the District of Southern New York

United States v. Julius Wile Bro. & Co.

124 F. 1023, 1903 U.S. App. LEXIS 5067

CourtU.S. Circuit Court for the District of Southern New York

DecidedAugust 1, 1903

DocketNo. 3,219

StatusPublished

This text of 124 F. 1023 (United States v. Julius Wile Bro. & Co.) 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.

Bluebook

United States v. Julius Wile Bro. & Co., 124 F. 1023, 1903 U.S. App. LEXIS 5067 (circtsdny 1903).

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Opinion

HAZEL, District Judge.

This case comes within the ruling in Nicholas v. United States (C. C.) 122 Fed. 892. The merchandise involved consists of liqueurs commonly known as creme de menthe, abricotine, maraschino, and anisette. Counsel for importers insists that the imported articles are precisely within the terms of section 3 of the tariff act of 1897 (Act July 24, 1897, c. 11, Free List, 30 Stat. 203 [U. S. Comp. St. 1901, p. 1690]), and of the reciprocal commercial agreement by which the duties are reduced upon “brandies, or other spirits manufactured or distilled,” in that liqueurs are spirits manufactured or distilled. The court will follow the decision in the Nicholas Case without passing upon this point. The decision of the Board of General Appraisers, sustaining the protest of the importers, is affirmed.

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HAZEL, District Judge.

This case comes within the ruling in Nicholas v. United States (C. C.) 122 Fed. 892. The merchandise involved consists of liqueurs commonly known as creme de menthe, abricotine, maraschino, and anisette. Counsel for importers insists that the imported articles are precisely within the terms of section 3 of the tariff act of 1897 (Act July 24, 1897, c. 11, Free List, 30 Stat. 203 [U. S. Comp. St. 1901, p. 1690]), and of the reciprocal commercial agreement by which the duties are reduced upon “brandies, or other spirits manufactured or distilled,” in that liqueurs are spirits manufactured or distilled. The court will follow the decision in the Nicholas Case without passing upon this point. The decision of the Board of General Appraisers, sustaining the protest of the importers, is affirmed.

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Bluebook (online)

124 F. 1023, 1903 U.S. App. LEXIS 5067, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-julius-wile-bro-co-circtsdny-1903.

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