United States v. Merck
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This was an application by Merck & Co., importers of certain merchandise known as “elaterium,” for a review of the decision of the board of general appraisers sustaining- the decision of the collector of the port of New York as to the rate of duty on such merchandise. The circuit court reversed the decision of the board. The United States appealed.
1Opinion of the Court
SniPMAN, Circuit Judge.
The appellees, Merck & Co., imported, in the year 3892, into the port of New York, sundry boxes containing a drug known asi “elaterium,” which was returned by the appraisers as a “medicinal preparation,” and duty was assessed thereon by the collector at 25 per cent, ad valorem, under the provision of paragraph 75 of the tariff act of October 1, 1890, which is as follows:
“All medicinal preparations, including medicinal proprietary preparations of wliicli alcoliol is not a component part, and not specially provided for in this act, 25 per cent, ad valorem; calomel and…
2Cited by16 opinions
- United States v. Hillier's Son Co.Court of Customs and Patent Appeals · 1926
- Schoenemann v. United StatesCourt of Appeals for the Third Circuit · 1903
- United States v. GodwinU.S. Circuit Court for the District of Southern New York · 1899
- McKesson v. United StatesCourt of Customs and Patent Appeals · 1913
- Roessler & Hasslacher Chemical Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
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