Case Name: UNITED STATES v. PEREZ et al.
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1903-02-17
Citations: 119 F. 1022
Docket Number: No. 827
Parties: UNITED STATES v. PEREZ et al.
Judges: 
Reporter: Federal Reporter
Volume: 119
Pages: 1022–1022

Head Matter:
UNITED STATES v. PEREZ et al.
(Circuit Court of Appeals, Fifth Circuit.
February 17, 1903.)
No. 827.
Appeal from the Circuit Court of the United States for the Southern District of Florida.
J. Ward Gurley, for appellant.
Before PARDEE, McOORMICIC. and SHELBY, Circuit Judges.

Opinion:
PER CURIAM.
On the authority of Rothschild v. United States, 179 U. S. 463, 21 Sup. Ct. 197, 45 L. Ed. 277, the judgment of the circuit court is reversed, and, so far as the decision of the board of general appraisers is objected to and protested against in this suit, the same is disapproved, and the decision of the collector assessing and imposing a duty of $1.85 per pound on all leaf tobacco suitable for cigar wrappers, found or contained in the entry of Perez & Co. of imported tobaccos, is approved and confirmed; the appellees to pay the costs of the circuit court, .and the costs of this appeal to •be according to paragraph 4, rule 31 (31 C. C. A. clxix, 90 Fed. clxix).