S. Schwabacher & Co. v. United States

It is stipulated between counsel for the Government and counsel for the appellant, the stipulation having been entered into at the trial below, as follows:

It is hereby stipulated and agreed between counsel that the merchandise * * * consists of a distillate of petroleum, described in the United States Pharmacopoeia as parrafin oil or Liquid Petrolatum, and that it meets all the requirements thereof; that it is a single unmixed and uncompounded product; that it is, and was both at the time of importation and at the time of the passage of the tariff act of 1930, used almost entirely as an…