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(DOWNLOAD) "Bollinger's Champagne" by United States Supreme Court * eBook PDF Kindle ePub Free

Bollinger's Champagne

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eBook details

  • Title: Bollinger's Champagne
  • Author : United States Supreme Court
  • Release Date : January 01, 1865
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 56 KB

Description

Messrs. Speed, A. G., and Lake, D. A. for California, by brief, for the United States; no counsel appearing for the claimant. It will be perceived that the duty imposed by the Tariff Act of June 30th, 1864, is both specific and ad valorem; and, according to the proviso, as it respects champagne or sparkling wines, in bottles, of a given quantity in each, not less than six dollars per dozen, or six dollars per two dozen, as may be the quantity, shall be imposed as the duty. The effect of the proviso is, that, if the specific duty upon the gallon, and the ad valorem duty on the appraised value, in the aggregate, as it respects the article of champagne or sparkling wines, as the case may be, in bottles, exceed the sum of six dollars per dozen, or two dozen, the rate thus estimated will be the duty imposed; but if the rate falls under the sum of six dollars, then, by virtue of the proviso, not less than that sum shall be exacted.


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