United States v. Merck & Co.
Court of Customs and Patent Appeals
Appeals from Board of United States General Appraisers, G. A. 7989 (T. D. 36819). [Oral argument May 4,1917, by Mr. Doherty and Mr. wasliburn.]
1Opinion of the CourtSmith, Judge
Quinine glycerinophosphate imported at the port of New York was classified by the collector of customs as a salt or compound of glycero-phosphoric acid and assessed for duty at 25 per cent ad valorem under the provisions of paragraph 18 of the tariff act of 1913, which, in so far as pertinent to the case, reads as follows:
18. * * * Glycerophosphoric acid and salts and compounds thereof, * * * 25 per centum ad valorem.
The importers protested that the merchandise was a salt of cinchona bark, and therefore free of duty under that part of .the free list which reads as follows:
FREE LIST.
That on…
2Cases cited2 opinions
- Merck v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. MerckCourt of Appeals for the Second Circuit · 1909
3Cited by2 opinions
- Edgar Allen Steel Co. v. United StatesCourt of Customs and Patent Appeals · 1928
- Pacific Vegetable Oil Co. v. United StatesUnited States Customs Court · 1943