Magnus v. United States

Artificial musk, constituently known as tri-nitro-iso-butyl-xylol was imported by the appellants at the port of New York and assessed for dutiable purposes by the collector of customs at the rate of 25 per cent ad valorem under the pertinent provisions of paragraph 3 of the tariff act of 1897. That paragraph is as follows:

3. Alkalies, alkaloids, distilled oils, essential oils, expressed oils, rendered oils, and all combinations of the foregoing, and all chemical compounds and salts not specially provided for in this act, twenty-five per centum ad valorem.

Claim by appellants, then protestants,…