Legal Opinion

United States v. Schering

Court of Appeals for the Second Circuit

Decided May 23, 1903No. Nos. 172, 173PublishedCited by 4 opinions

Appeals from the Circuit Court of the United States for the Southern District of New York, which affirmed decisions of the Board of General Appraisers. See G. A. 4740.

1Opinion of the Court

WALLACE, Circuit Judge.

This appeal presents the question of the dutiable classification of certain importations of “chloral hydrate” and “salol” under the tariff act of July 24, 1897, c. 11, 30 Stat. 151, 154 [U. S. Comp. St. 1901, pp. 1626, 1631]. The collector assessed the duty upon 'the importations pursuant to paragraph 67 of that tariff act, which subjects to a duty of 55 cents per pound “medicinal preparations containing alcohol, or in the preparation of which alcohol is used, not specifically provided for in this act.”

The importers claimed by their protest that the articles should have…

2Cases cited5 opinions

  1. Arthur v. UnkartSupreme Court of the United States · 1878
  2. Battle & Co. Chemists' Corp. v. States.U.S. Circuit Court for the District of Eastern Missouri · 1901
  3. United States v. BattleCourt of Appeals for the Eighth Circuit · 1893
  4. Koechl v. United StatesCourt of Appeals for the Second Circuit · 1898
  5. United States v. RosenwaldCourt of Appeals for the Second Circuit · 1895

3Cited by4 opinions

  1. Vitelli v. United StatesCourt of Customs and Patent Appeals · 1916
  2. Bush v. United StatesCourt of Customs and Patent Appeals · 1927
  3. Doap Leun Hong Co. v. United StatesCourt of Customs and Patent Appeals · 1932
  4. Kleinberger v. United StatesCourt of Customs and Patent Appeals · 1925

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