Loggie v. United States

Citations

• 137 F. 813
• 70 C.C.A. 433
• 1905 U.S. App. LEXIS 4206

Syllabus

<p>1. Customs Duties—Classification—Fish in Packages Less than One-Hale Barbel—Frozen Fish.</p> <p>Held, that frozen fish imported in packages containing- less than one- ■ half barrel are dutiable under the provision in paragraph 258, Tariff Aet July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 171 [U. S. Comp. St. 1901, p. 1650], for “fish in packages containing less than one-half barrel, and not specially provided for,” rather than under that in paragraph 261 of said act, 30 Stat. 171 [U. S. Comp. St. 1901, p. 1651], for “fish, fresh, * * * frozen, packed in ice, or otherwise prepared for preservation, not specially provided for.”</p> <p>2. Same—Specific Designation—Two oe More Bates Applicable.</p> <p>The provision in section 7, Tariff. Act July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1694], that merchandise to which “two or more rates of duty shall be applicable * * * shall pay duty at the highest of such rates,” held not to apply in a case where one paragraph provides an ad valorem and the other a specific rate.</p> <p>3. Same—Tariff Provisions-i-Presumption of Belation to Existing Course of Business.</p> <p>It is to be presumed that every provision of a customs act classifying merchandise has relation to some existing course of business.</p>