Legal Opinion

United States v. Schering

U.S. Circuit Court for the District of Southern New York

Decided November 11, 1902No. 3,191Published

Appeal by the United States from a decision of the Board of General Appraisers.

1Opinion of the Court

TOWNSEND, Circuit Judge.

This case involves salol, imported under the act of 1897 [U. S. Comp. St. 1901, p. 1626), and assessed for duty at 55 cents per pound, under paragraph 67 thereof [U. S. Comp. St. 1901, p. 1631], which provides for “medicinal preparations containing alcohol, or in the preparation of which alcohol is used, not specially provided for in this act, fifty-five cents per pound. * * *” The importers claim that they should pay but 25 per 'cent, ad valorem, under the provisions of paragraph 68 of said act [U. S. Comp. St. 1901, p. 1631], for medicinal preparations not containing…

2Cases cited1 opinion

  1. United States v. ScheringU.S. Circuit Court for the District of Southern New York · 1902

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