Stone & Downer Co. v. United States

Tbe importation which is the subject of the present controversy consists of oil known as a dressing oil distilled from wool grease or degras, the principal use of which is for dressing or stuffing leather. It was assessed for duty under paragraph 3 of the act of 1897, which reads:

Alkalies, alkaloids, distilled oils, essential oils, expressed oils, rendered oils, and all combinations of the foregoing, and all chemical compounds and salts not specially provided for in this act, twenty-five per centum ad valorem.

It is claimed to be free of duty as an oil commonly used in stuffing leather under…