U.S. Circuit Court for the District of Southern Ohio March 21, 1902, Nos. 5,283, 5,294, Consolidated (Rheinstrom v. United States)

THOMPSON, District Judge.

The determination of the questions presented depends upon the construction to be given to paragraph 263 of the tariff act of July 24, 1897, which, in so far as it is pertinent to the controversy here, provides as follows, to wit:

“Fruits preserved in * * * spirits, * » » one cent per pound and thirty-five per centum ad valorem; if containing oyer ten per centum of