The Federal Reporter (Annotated), Volume 171: Cases Argued and Determined in the Circuit Courts of Appeals and Circuit and District Courts of the United States. September-October, 1909. Page: 77
xii, 1023 p. ; 23 cm.View a full description of this legislative document.
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UNITED STATES V. ACKER, MERERALL & CONDIT CO. 77
2. APPEAL AND EnRon ( 849*)-REvIEW-ACTION TRIED WITHOUT JUBT.
Where a jury is waived in an action at law in a federal court, and the
cause submitted to the court, without any motion for judgment at the
close of the evidence, and the court makes a general finding only, and no
exceptions are taken to any rulings made during the progress of the trial,
no question of law is presented by the record for the consideration of the
appellate court.
[Ed. Note.-For other cases, see Appeal and Error, Cent. Dig. i 8368-
3865; Dec. Dig. 849.*]
In Error to the Circuit Court of the United States for the Eastern
District of Missouri.
Jesse W. Barrett, Sp. Asst. U. S. Atty., for plaintiff in error.
Walter N. Davis, for defendant in error.
Before SANBORN, VAN DEVANTER, and ADAMS, Circuit
Judges.
PER CURIAM. This action, to recover the amount of a tax and
accrued penalty paid by a manufacturer of oleomargarine under pro-
test, from the collector of internal revenue, was submitted for final
judgment to the trial court, a jury having been duly waived, upon
proof taken by both sides on the issues joined. At the close of plain-
tiff's case the collector moved for judgment in his favor and saved an
exception to an adverse ruling on that motion. He then introduced
evidence in his own favor. By doing so he waived the exception tak-
en to the action of the court in denying his motion for a judgment.
Barnard v. Randle, 49 C. C. A. 177, 110 Fed. 906. He closed his case
without again moving for judgment in his favor, and submitted the
same to the court for a general finding according to the preponderance
of proof, and such finding only was made. No exceptions were pre-
served to any rulings of the court made during the progress of the
trial. On such a record no question of law is presented for our con-
sideration. Keeley v. Ophir Hill Consolidated Mining Co. (C. C. A.)
169 Fed. 601, and cases cited.
The judgment of the Circuit Court is accordingly affirmed.
UNITED STATES v. ACKER, MERRALL & CONDIT CO. et at
(Circuit Court of Appeals, Second Circuit. July 8, 1909.)
No. 244 (5,068).
CaUSTOM DUTIES ( 43*)B-CLA FICATIO -PICKLED WALNUTS--SIMLITUDE--
"PICKLES."
The provision for "pickles" in Tariff Act July 24, 1897, c. 11, 5 1,
Schedule G, par. 241, 30 Stat. 170 (U. S. Comp. St. 1901, p. 1649), covers
only vegetables. Pickled walnuts are therefore excluded thereFrolb, and
are classifiable as unenumerated manufactures under section 6, '30 'Stat.
205 (U. S. Comp. St. 1901, p. 1693).
[Ed. Note.-For other cases, see Customs Duties, Cent. Dig. 147; bee.
Dig. 5 43.*]
Appeal from the Circuit Court of the United States for the South-
ern District of New York.
OFor other ases sle same topic & I i"UMaa In Dec. & Am. Digs. 1907 to date, & Reert Iadezes
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The Federal Reporter (Annotated), Volume 171: Cases Argued and Determined in the Circuit Courts of Appeals and Circuit and District Courts of the United States. September-October, 1909., legislative document, 1909; Saint Paul, Minnesota. (https://digital.library.unt.edu/ark:/67531/metadc38217/m1/89/: accessed April 18, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.