O. G. Hempstead & Son v. United States

J. B. McPHERSON, District Judge.

Following the decision of the Court of Appeals for the Second Circuit in United States v. Presbyterian Hospital, 18 C. C. A. 338, 71 Fed. 866, 38 U. S. App. 201, where the list of articles declared to be free of duty clearly embraces such museum or preparation jars as are now in controversy, the ruling of the board concerning these articles must be set aside. On similar grounds, the reagent bottles should also have been admitted free of duty, or, at most, should have been charged with duty, under paragraph 99, as plain .glass bottles, and not under paragraph…