Wise v. Southern Pac. Co.

ROSS, Circuit Judge.

The merchandise in question, consisting of 2,200 barrels of an article described in the invoices as “liquid creosote,” was imported from London, England, into the United States, at the port of San Francisco, on the 19th day of March, 1895, by the Southern Pacific Company, and was thereupon entered at the customhouse for immediate consumption. Upon the return of the appraiser of the port, it was classified by the collector as “distilled oil,” dutiable at the rate of 25 per cent, ad valorem, under paragraph 60 of the tariff act of August 27, 1894 (28 Stat. 50!)). The entries…