United States v. Schering
U.S. Circuit Court for the District of Southern New York
Appeal by the United States from a decision of the board of United States general appraisers, which reversed a decision by the collector of customs at the port of New York.
1Opinion of the Court
TOWNSEND, Circuit Judge.
This case involves an importation of chloral hydrate, .under the tariff act of 1897 [U. S. Comp. St. 1901, p. 1626]. Duty was assessed on it at 55 cents per pound, as a medicinal preparation, alcoholic, under paragraph 67 of said act [U. S. Comp. St. 1901, p 1631]. The importers claim that they should pay but 25 per cent, ad valorem, under paragraph 66 [U. S. Comp. St. 1901, p. 1630] of said act, as a medicinal preparation not containing alcohol, or in the preparation of which alcohol is not used. Protestants make other claims, which it is unnecessary to consider.
Counse…
2Cases cited3 opinions
- Battle & Co. Chemists' Corp. v. States.U.S. Circuit Court for the District of Eastern Missouri · 1901
- Koechl v. United StatesCourt of Appeals for the Second Circuit · 1898
- Schering v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
3Cited by1 opinion
- United States v. ScheringU.S. Circuit Court for the District of Southern New York · 1902