McEnany v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8073 (T. D. 37248). [Oral argument Eeb. 14,1918, by Mr. Lockett and Mr. Lawrence.)
1Opinion of the CourtMabtiN, Judge
The merchandise is a liquid called acetone oil. It is imported into this country in barrels or tank cars from'Canada.
- The collector assessed it with duty at the rate of 20 per cent ad valorem under the classification of “distilled oils” in paragraph 46 of the tariff act of 1913.
The importer protested against the assessment, claiming the merchandise to be dutiable at 1 cent per pound under the provision for “acetone” in paragraph 3 of the act, or alternatively at 15 per cent ad valorem as a nonenumerated manufactured article under paragraph 385.
The protest was submitted upon testimony to the…
2Cases cited7 opinions
- United States v. Burlington Venetian Blind Co.Court of Customs and Patent Appeals · 1912
- Henderson v. United StatesCourt of Customs and Patent Appeals · 1913
- United States v. Warren Chemical & Manufacturing Co.Court of Appeals for the Second Circuit · 1898
- In re Southern Pac. Co.U.S. Circuit Court for the District of Northern California · 1897
- Matheson v. United StatesU.S. Circuit Court for the District of Southern New York · 1895
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Neuman & Schwiers Co. v. United StatesCourt of Customs and Patent Appeals · 1936
- United States v. HoytCourt of Customs and Patent Appeals · 1929
- Kluyskens v. United StatesUnited States Customs Court · 1943