Dodge v. Hedden
U.S. Circuit Court for the District of Southern New York
At Law. Action to recover duties. Plaintiff imported at the port of New York quantities of an essential oil 'called “ oil of petit grain.” This oil was distilled from the leaves, twigs, and immature fruit of the orange tree. The collector assessed it for duty at 25 per cent., under the provision in Schedule A of the tariff act of March 3, 1883, for “all preparations known as ‘essential oils,’ not specially enumerated or provided for in this act.”
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At Law. Action to recover duties. Plaintiff imported at the port of New York quantities of an essential oil 'called “ oil of petit grain.” This oil was distilled from the leaves, twigs, and immature fruit of the orange tree. The collector assessed it for duty at 25 per cent., under the provision in Schedule A of the tariff act of March 3, 1883, for “all preparations known as ‘essential oils,’ not specially enumerated or provided for in this act.” The importer claimed it to be free of duty under the provision in the free-list of the same act for “oil neroli or orange flowers.” There was a…
1Opinion of the Court
Lacombe, J.,
(charging jury.) If there were no evidence in this case, if we had nothing here but the tariff act, and the meaning which the dictionary gives to the word “neroli,” namely, that it is the essential oil obtained from the flowers of the bitter orange, I should have to instruct you to find a verdict for the defendant, because it appears that the article imported by the plaintiff is not distilled from orange flowers. There is evidence, however, which was introduced under a general prin-*447triple of interpretation of all these tariff acts, to-wit, that inasmuch as they deal with trade and…
2Cited by3 opinions
- Johnson v. StateSupreme Court of Alabama · 1916
- McGriff v. McGriffSupreme Court of Georgia · 1922
- In re ZeimerU.S. Circuit Court for the District of Southern New York · 1895