Case Name: SMITH et al. v. UNITED STATES
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1909-12-14
Citations: 174 F. 1022
Docket Number: No. 106 (5,270)
Parties: SMITH et al. v. UNITED STATES.
Judges: Before COXE, WARD, and NOYES, Circuit Judges.
Reporter: Federal Reporter
Volume: 174
Pages: 1022–1022

Head Matter:
SMITH et al. v. UNITED STATES.
(Circuit Court of Appeals, Second Circuit.
December 14, 1909.)
No. 106 (5,270).
Appeal from the Circuit Court of the United States for the Southern District of New York.
For decision below, see 168 Fed. 462.
B. A. Levett, for importers. D. Frank Lloyd, Deputy Ass’t. Atty. Gen., for the United States.
Before COXE, WARD, and NOYES, Circuit Judges.

Opinion:
PER CURIAM.
We agree fully with the conclusions reached by the Board and the Circuit Court, and deem it unnecessary to add anything to their opinions. ' The decision is affirmed.