Case Name: UNITED STATES v. JULIUS WILE BRO. & CO.
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1903-08-01
Citations: 124 F. 1023
Docket Number: No. 3,219
Parties: UNITED STATES v. JULIUS WILE BRO. & CO.
Judges: 
Reporter: Federal Reporter
Volume: 124
Pages: 1023–1023

Head Matter:
UNITED STATES v. JULIUS WILE BRO. & CO.
(Circuit Court, S. D. New York.
August 1, 1903.)
No. 3,219.
On application by the United States for a review of the decision of the Board of General Appraisers, which reversed the assessment of duty by the collector of customs at the port of New York.
See G. A. 4736.
D. Frank Lloyd, Asst. U. S. Atty. Albert Corn-stock, for appellees.

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.