Legal Opinion

Battle & Co. Chemists' Corp. v. States.

U.S. Circuit Court for the District of Eastern Missouri

Decided April 17, 1901No. Nos. 4,216, 4,299PublishedCited by 7 opinions

Petition by importers to review the decision of the board of ; meral appraisers affirming the classification for duty of certain imported merchandise.

1Opinion of the Court

ADAMS, District Judge.

In 1898, the plaintiff, which is a corporation organized under the laws of the state of Missouri, engaged in the manufacture of drugs and proprietary medicines, imported into this, country 3,000 pounds of chloral hydrate, which was classified by *217the collector of the port of' St. Louis as a "medicinal preparation,” within the meaning of paragraph 67 of the tariff act of July 24, "1897, and duty was assessed thereon at 55 cents per pound. On January 7, 1899, the duty so assessed was liquidated by the importer, and in due time a protest was filed, claiming that chloral…

2Cases cited6 opinions

  1. Arthur v. MorganSupreme Court of the United States · 1884
  2. Fink v. United StatesSupreme Court of the United States · 1898
  3. Herrman v. RobertsonSupreme Court of the United States · 1894
  4. Heinze v. Arthur's ExecutorsSupreme Court of the United States · 1892
  5. Presson v. RussellSupreme Court of the United States · 1894

1 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. McKesson v. United StatesCourt of Customs and Patent Appeals · 1913
  2. Synthetic Patents Co. v. United StatesUnited States Customs Court · 1943
  3. Tift v. Southern Ry. Co.U.S. Circuit Court for the Southern District of Georgia · 1905
  4. Roche-Organon, Inc. v. United StatesUnited States Customs Court · 1944
  5. United States v. ScheringCourt of Appeals for the Second Circuit · 1903

2 more not listed; retrieve them via the Exa API.

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