Merck & Co. v. United States

Smith, Judge,

delivered tbe opinion of tbe court:

Opium in bricks and cakes, imported at the port of New York on March 5, 1910, and classified by tbe collector of customs as opium *348"advanced beyond the crude state by drying, either artificially or naturally,” was assessed for duty at $2 per pound under that part of paragraph 41 of the tariff act of 1909 which reads as follows:

41. Opium, crude or unmanufactured, and not adulterated, containing nine per centum and over of morphia, one dollar and fifty cents per pound; opium of the same composition, dried, powdered, or otherwise advanced beyond the…