Henry Clay & Bock & Co. v. United States

Richardson, Judge.

This action has been instituted to recover a refund of customs duties on certain tobacco wastes.

The case has been submitted for decision on a written stipulation of facts and on papers and documents referred to therein. The facts may be stated very briefly.

The plaintiff manufactures for home consumption cigars made entirely of Cuban tobacco, and for this purpose owns and operates a class 6 bonded manufacturing warehouse, which is located in Trenton, JST. J. The involved wastes resulted from the process of manufacturing cigars in this warehouse.

The imported tobacco from which…