Geo. S. Bush & Co. v. United States

Cole, Judge:

Geo. S. Bush & Co., Inc. v. United, States, 10 Cust. Ct. 313, C. D. 773, affirmed in same v. same, 32 C. C. P. A. 56, C. A. D. 285, held dogfish-liver oil to be a drug, advanced in value or condition, paragraph 34 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 34), dutiable at 10 per centum ad valorem, as assessed by the collector, and not a crude drug entitled to free entry under paragraph 1669 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1201, par. 1669), as the importer had claimed. The merchandise was also held to be subject to an internal revenue tax of 1%…