Legal Opinion
United States v. Warren Chemical & Manufacturing Co.
Court of Appeals for the Second Circuit
Decided January 7, 1898No. 50PublishedCited by 3 opinions
This is an appeal by the United States from a decision of the circuit court, Southern district of New York, reversing a decision of the board of general appraisers, which affirmed the decision of the collector of customs at the port of New York in respect to the classification for duties of certain merchandise.
1Opinion of the Court
LAOOMBE, Circuit Judge.
The article in question is a product produced from coal tar by a process of distillation, is known generally in commerce as “dead oil,” and is sometimes called “tar oil” and “creosote oil” and “coal tar creosote.” The collector classified the importation under paragraph 60 of the tariff act of 1894, which reads:
“CO. Products or preparations known as 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…
2Cases cited1 opinion
- Matheson & Co. v. United StatesCourt of Appeals for the Second Circuit · 1896
3Cited by3 opinions
- McEnany v. United StatesCourt of Customs and Patent Appeals · 1918
- Schoellkopf, Hartford & Maclagan, Ltd. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
- Wise v. Southern Pac. Co.Court of Appeals for the Ninth Circuit · 1898