In re Merck
U.S. Circuit Court for the District of Southern New York
This was an application by Merck & Co., importers of chloral hydrate, for a review of the decision of the board of general appraisers sustaining the decision of the collector of the port of Hew York as to the rate of duty on said merchandise.
1Opinion of the Court
COXE, District Judge.
The questions involved in this appeal have all been determined in the Case of Battle & Co., 50 Fed. 402, affirmed 4 C. C. A. 249, 54 Fed. 141. There is some testimony here which was not present in the Battle Case, but the new evidence is cumulative in character and does not change in any degree the character of the propositions decided. I am clearly of the opinion that the decision of the court of appeals of the Eighth circuit should be followed by this court. The decision of the board is reversed.
2Cases cited2 opinions
- United States v. BattleCourt of Appeals for the Eighth Circuit · 1893
- Appeal of Battle & Co.U.S. Circuit Court for the District of Eastern Missouri · 1892