Merritt v. Stephani
Supreme Court of the United States
IN ERROR TO THE CIRCUIT COURT OP THE UNITED STATES 'POR THE SOUTHERN DISTRICT OP NEW YORK.' This was a suit to recover back duties exacted by the plaintiff in error, as collector of the port of New York, on glass bottles imported in June, 1879, from1 Antwerp,- The bottles contained natural mineral water.
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IN ERROR TO THE CIRCUIT COURT OP THE UNITED STATES 'POR THE SOUTHERN DISTRICT OP NEW YORK.' This was a suit to recover back duties exacted by the plaintiff in error, as collector of the port of New York, on glass bottles imported in June, 1879, from1 Antwerp,- The bottles contained natural mineral water. The collector charged on the bottles a duty of 30 per cent, ad, valorem,, under this provision of Schedule B of section 2504 of the Revised Statutes: “ Glass bottles or jars filled with articles not otherwise provided for : thirty per cent, ad valorem.” The collector charged no- duty on the…
1Opinion of the CourtJustice Blatchford
In the opinion of this court in Schmidt v. Badger, 107 U. S. 85, the foregoing provision as to a duty oh “glass bottles ‘or jars filled with articles not otherwise provided for,” was under consideration. It .was held that the duty of 30 per cent, ad valorem was not a duty on the articles contained in the bottles and on the bottles also, and was not a duty on the contents of the bottles, but was a duty merely on the bottles, leaving the articles imported in the bottles to be subject to such duty, if any, as was elsewhere imposed on them. If the contents were ale or beer, the duty on the ale or…
2Cases cited1 opinion
- Schmidt v. BadgerSupreme Court of the United States · 1883
3Cited by3 opinions
- Colby v. United StatesCourt of Customs and Patent Appeals · 1912
- Balfour, Guthrie & Co. v. United StatesCourt of Customs and Patent Appeals · 1939
- Balfour, Guthrie & Co. v. United StatesUnited States Customs Court · 1938