Harvey v. United States
District Court, S.D. New York
Harvey v. United States, 137 F. 816 (1905)
1905 U.S. App. LEXIS 5015
Wheeeer
Harvey v. United States
Opinion of the Court
This importation is of fish, which appears to -have been dried or packed in ice or .otherwise prepared for preservation, within the provision of paragraph 261 of the act of July- 24, 1897,’ c. 11, § 1, Schedule G, 30 Stat! 171 [U. S. Comp. St: 1901, p. 1651]., and upon which three-fourths of a cent per pound is thereby laid. Paragraph 258 (30 Stat. 171 [U. S. Comp. St. 3901, p. 1650]) lays a duty of 30 per cent.-on fish in packages1 of less ¡than half a barrel, not specially provided for. This fish appears to be specially provided for by paragraph 261, as “prepared for preservation,” which takes it out of this clause of paragraph 258, under which it was assessed.
Decision reversed.
Reference
- Full Case Name
- HARVEY v. UNITED STATES
- Status
- Published
- Syllabus
- Customs Duties—Classification—Fish Prepared fob Preservation—Fish . in Packages Less than Half Barrel. Certain fish which have been dried, packed in ice or otherwise prepared for preservation, and are imported in packages containing less than one-half barrel, are dutiable under the provision in paragraph 261,’ Tariff Act July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 171 [U. S. Comp. St. 1901, p. 1651], for “fish * * * dried, * * * packed in ice • or otherwise prepared for preservation,” and not under paragraph 258 of said act, 30 Stat. 171 [U. S. Comp. St. 1901, p. 1650], as “fish in packages containing less than one-half barrel.”.