Matheson & Co. v. United States
Court of Appeals for the Second Circuit
. ¡Appeal from the Circuit Court of the United States for the Southern District of New York. ' This was an appeal by Matheson & Co., Limited, from a decision 'of the board of general appraisers sustaining the action of the collector of the port of New York in respect to the classification of certain merchandise for duty. The circuit court affirmed the decision of the board, and the importer appealed.
1Opinion of the Court
WALLACE, Circuit Judge.
In June, 1892, the appellant imported certain merchandise into the port of New York, known as “sulphotoluic acid,” which was classified and subjected to duty under the provision of the tariff act of October 1, 1890, which reads as follows:, “(19) All preparations of coal tar, not colors or dyes, not specially provided .for in this act, twenty per centum ad valorem.”
■ The importer protested, claiming the merchandise to be free of duty under the provision of the free list of that act which reads as follows:. “473. .Acids used for medicinal, chemical or manufacturing…
2Cases cited5 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Homer v. The CollectorSupreme Court of the United States · 1864
- Robertson v. GlendenningSupreme Court of the United States · 1889
- Arthur v. RheimsSupreme Court of the United States · 1878
3Cited by11 opinions
- United States v. MullinsCourt of Appeals for the Sixth Circuit · 1902
- United States v. Warren Chemical & Manufacturing Co.Court of Appeals for the Second Circuit · 1898
- In re Southern Pac. Co.U.S. Circuit Court for the District of Northern California · 1897
- United States v. SchwarzU.S. Circuit Court for the District of Eastern Pennsylvania · 1905
- Appeal of SchultzU.S. Circuit Court for the District of Eastern Pennsylvania · 1899
6 more not listed; retrieve them via the Exa API.