McKesson v. United States

Smith, Judge,

delivered tlie opinion of the court:

A quantity of binoxide of barium imported into the country at the port of New York was assessed by the collector of customs as a “chemical salt” at 25 per cent ad valorem under the provisions of paragraph 3 of the tariff act of 1897, which reads as follows:

3. 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 ad valorem.

The importer protested that the importation was properly…