Murphy v. Arnson
Supreme Court of the United States
Error to' tbe Circuit Court of tbe United States for tbe Southern- District of New York. In.March,-1371, A-rnsón & Wilzinski, tbe plaintiffs below, imported into New York a quantity of nitro-benzole, which is obtained by the chemical- action of its constituents — benzole and nitric acid — upon each other. ' It is then refined and cleaned by distillation, arid sold as nitró-benzolé and as “ oil of myrbarié ”, to druggists, soap‘manufacturers, “ and to the trade generally.”
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Error to' tbe Circuit Court of tbe United States for tbe Southern- District of New York. In.March,-1371, A-rnsón & Wilzinski, tbe plaintiffs below, imported into New York a quantity of nitro-benzole, which is obtained by the chemical- action of its constituents — benzole and nitric acid — upon each other. ' It is then refined and cleaned by distillation, arid sold as nitró-benzolé and as “ oil of myrbarié ”, to druggists, soap‘manufacturers, “ and to the trade generally.” The defence introduced testimony, that this is .a well-known article of commerce, commercially known 'as oil of niyrbané,…
1Opinion of the CourtJustice Hunt
■ It was an evident error on the part of the collector to tax “ nitro-benzole ” as an essential oil. There was no evidence that such was its character ;■ but it • appeared at the trial, by uncontradicted evidence, and was in fact conceded, that it was made by mixing benzole and nitric acid ; that these substances combined by reason of their chemical affinity, and nitro-benzole was the result. Not being enumerated as a dutiable - article, it falls under the twentieth section of the act of Aug. 30, 1842 (5 Stat. 565), called the similitude, clause.
“ And be it further enacted, that there shall…
2Cases cited1 opinion
- Meyer v. ArthurSupreme Court of the United States · 1876
3Cited by50 opinions
- United States v. Steinberg Bros.Court of Customs and Patent Appeals · 1959
- Thornhill v. Carpenter-Morton Co.Massachusetts Supreme Judicial Court · 1915
- Ishimitsu v. United StatesCourt of Customs and Patent Appeals · 1921
- Landgraf v. KuhIllinois Supreme Court · 1900
- Arthur v. FoxSupreme Court of the United States · 1883
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