United States v. Buffalo Natural Gas Fuel Co.
Supreme Court of the United States
CERTIORARI to.the circuit court of appeals for the second circuit. The case is stated in the opinion.
1Opinion of the CourtJustice Peckham
delivered the opinion of the court. ■
The defendant gas company, doing business at Buffalo, in the'State of New York, imports natural gas from the Dominion of Canada, for the purpose of supplying its customers with that article. The gas is brought in pipes under the Niagara River, and is used for consumption as fuel and for illuminating purposes.
In 1893 the gas imported by the company was assessed for duty by the collector of the port of Buffalo as a non-enumerated unmanufactured article, at ten per cent, under section 4 of the tariff act of October 1, 1890, c. 1244, 26 Stat. 567, at p. 613.
The…
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