Porges v. United States

This is an appeal from a judgment of the United States Customs Court. The merchandise involved was originally port wine to which was added, prior to exportation from Spain, 16 grains of potassium nitrate to each fluid ounce of wine. It was assessed for duty by the collector at 20 cents per pound and 25 per centum ad valorem under paragraph 24 of the Tariff Act of 1922.

Paragraph 24 reads as follows:

Par. 24. Chemical elements, and chemical and medicinal compounds, preparations, mixtures, and salts, distilled or essential oils, expressed or extracted oils, animal oils and greases, ethers and…