Klipstein v. United States

The appellants in this case imported at the port of New York certain merchandise which was invoiced as “oil of birch” and returned by the appraiser in a special report as “birch-tar oil distilled from the wood and used in the manufacture of russia leather.” The merchandise was assessed by the collector at 25 per cent ad valorem' under paragraph 3 of the tariff act of 1897, which paragraph 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…