72 F. 46 | U.S. Circuit Court for the District of Southern New York | 1896
(orally).. In the ease of U. S. v. Mercadante, ubi supra, to which the attention of the court has been directed,
There were before the court upon this hearing the original invoices and entries and accompanying papers, to wit, by the steamer “Balcarses Brook,” May 28. 1891; “Caledonia,” March 28, 1891; the “Australia,” May 12, Í891; and the “Scotia,” May 23, 1891. The court takes judicial notice of 'No. 10,291 of the Synopses of Treasury Decisions, and of articles 373, 374, 375, 376, 377 and 378, and articles 381, 382, 383 and 384 of the General Regulations of 1884, as amended by the Department Circular No. 85 of September 28, 1890, referred to in said decisions. The attention of the court is also called to the decision of the circuit court of appeals in the case of U. S. v. China & Japan Trading Co., 71 Fed. 864. The court is of the opinion that that ruling is inapplicable to the present case.