Smith v. United States , 168 F. 462 ( 1909 )

BACOMBE, Circuit Judge.

I concur with the Board of General Appraisers in the conclusion that the phrase “meats of all kinds” is broad enough to cover, not only the quail, lark, and young chickens put up in tins as described, but also the livers of chickens and geese, as well as those of steers, and that the phrase “prepared or preserved” covers them when compounded as in páté de foie gras.

The decision of the board is affirmed.