United States v. Reid, Murdoch & Co.

Citations

• 120 F. 242
• 56 C.C.A. 538
• 1903 U.S. App. LEXIS 4482

Syllabus

<p>1. Customs Duties — Currants—Deduction on Account of Impurities.</p> <p>Imported currants, packed in casks, are dutiable under paragraph 264 of the tariff act of 1897 [U. S. Comp. St. 1901, p. 1651], which imposes a duty of two cents per pound on currants, “Zante or other,” without .any deduction on account of the dirt or other impurities contained therein. It being shown that currants so imported prior to the passage of the act always contained such impurities, which could be removed only by a somewhat complicated process, it must be presumed that congress intended to levy the duty on currants in the condition imported.</p>