Pacific Creosoting Co. v. United States

These are appeals from a decision of the Board of United States 'General Appraisers which affirmed the action of the collector of *313customs at the subport of Seattle, Wash., in assessing- duty upon certain metal drums which contained creosote oil. The collector held that the drums were dutiable as manufactures of metal by virtue of that part of section 19 of the customs administrative act of June 10, 1890 (26 Stat., 131), which reads as follows:

If there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in…