Appeal of Battle & Co.
U.S. Circuit Court for the District of Eastern Missouri
Application by Battle & Co., chemists, a corporation, for a review of the board of general appraisers’ decision with respect to the classification of certain imports.
1Opinion of the Court
Thayer, District Judge,
(orally.) This is a case that arises under the customs law. The question in the case is whether chloral hydrate is dutiable at 50 cents per pound, under paragraph 74 of Schedule A of the tariff act of October 1, 1890, as “a medicinal preparation * * * of which alcohol is a component part, or in the preparation of which alcohol is used,” or whether it is dutiable at the rate of 25 p,er cent, ad valorem, under paragraph 76 of the same schedule, as “a chemical compound * * * not specially provided for.” The court is compelled to adopt the latter view, for the following…
2Cited by1 opinion
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