Schering v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importers from a decision of the board of United States general appraisers which affirmed a decision by the collector of customs at the port of New York.
1Opinion of the CourtTownsend, District Judge
(orally). The merchandise in ques-
tion consists of hyoscin hydrobromate and salol, assessed for duty, under the provisions of paragraph 76 of the tariff act of 1890, at the rate of 25 per cent, ad valorem, as “chemical compounds or salts,” and claimed by the importers to be dutiable at the rate of 50 cents per pound, under the provisions of paragraph 74, as “medicinal preparations * * * in the preparation of which alcohol is used.”
As to the hyoscin hydrobromate, the testimony of the chemist for the importers, concurred in by that of the chemist for the United States, is to the effect that it…
2Cases cited2 opinions
- Fink v. United StatesSupreme Court of the United States · 1898
- United States v. BattleCourt of Appeals for the Eighth Circuit · 1893
3Cited by1 opinion
- United States v. ScheringU.S. Circuit Court for the District of Southern New York · 1902