Zante Currants

73 F. 183, 1896 U.S. App. LEXIS 1792
U.S. Circuit Court for the District of Northern California·Decided March 26, 1896·No. No. 12,102·Published·Cited by 3 cases

Opinion

MORROW, District Judge.

This is an application and petition by John H. Wise, collector of customs of the port of San Francisco, for a review of the questions of law and fact involved in the decision of the board of United States general appraisers at the port of New York in the matter of the classification of an importation of 500 barrels of currants at the port of San Francisco under the act of congress entitled “An act to reduce taxation, to provide revenue for the government, and for other purposes,” approved August 28, 1894, and commonly known as the “Wilson Bill.” The currants were imported on March 19, 1895, from Liverpool, on board of the [185] British ship Drumburton, and were invoiced as “plum pudding, label J, currants,” and were so entered at the customhouse. They came originally from Patras, Greece. Thereafter, on April 12, 1895, the collector of customs classified said currants as “Zante currants,” and as dutiable, under paragraph 217 of the act of congress above referred to, at the rate of Ij. cents per pound. The importers entered their protest against this ruling of the collector, and appealed to the board of genera! appraisers then on duty at the port of New York, claiming that said article was not Zante currants, but currants grown in the provinces of Greece, on the mainland, and therefore free of duty, as dried fruit not otherwise provided for, and that said currants were not known commercially as raisins or dried grapes. The board of general appraisers decided in favor of the importers. To reverse this decision the collector brings the question before this court, under section 15 of the customs administrative act of June 10, 1890/for a review, and for a construction of law respecting the classification of said currants, and the duty, if any, imposed thereon.

It is objected at the outset that this court lias no jurisdiction of this matter, for the reasons — First, that the decision of the board of general appraisers is final; and, second, that the collector had no authority from the secretary of the treasury to bring the matter into this court for a review' of the decision of the board. These objections are disposed of by the language of section 15 of the customs administrative act of June 10, 1890, which provides as follows:

“That if the owner, importer, consignee, or agent of any imported merchandise, or the collector, or the secretary of the'treasury, shall be dissatisfied with the decision of the board of general appraisers, as provided in section fourteen of this act, as to the construction of the law and facts respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, they or either of them, may, within thirty days next after such decision, and not afterwards, apply to the circuit court of the United States, within the district in which the matter arises, for a review of the questions of la w and fact involved in such decision.”

Nothing is said about first obtaining authority from the secretary of the treasury to bring the matter within the jurisdiction of the circuit court, and it is evident that no such authority is required.

The collector of customs claims that the currants in question are Zaute currants, and that they are expressly included in paragraph 217 of the present tariff act, which reads as follows: “Plums, prunes, figs, raisins, and other dried grapes, including Zante currants, one and one-half cents per pound.” The importers contend that the currants are not Zante currants, but that they are provincial currants, • — that is, that they come from Patras, Greece, on the mainland, and not from the Island of Zante, — and are therefore covered by paragraph 489, which places on the free list “fruits, green, ripe, or dried not specially provided for in this act.” The evidence now before the court for its consideration consists (1) of the testimony and exhibits introduced before the board of general appraisers, and incorporated in their return to the order of this court of July 17, 1895, directing them to transmit the record of said matter, and the evidence taken by them therein, together with a certified statement of the facts in[186] volved in the case, and their decision thereon; (2) of the testimony and exhibits introduced in this court before the special referee in San Francisco.

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Zante Currants, 73 F. 183, 1896 U.S. App. LEXIS 1792 (circtndca 1896).

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