Schoellkopf, Hartford & Maclagan, Ltd. v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importers from a decision of the board of general appraisers, which sustained the action of the collector of customs in assessing duties upon the importations,in question.
1Opinion of the Court
TOWNSEND, District Judge.
The article in question is a crude product obtained from the distillation of coal tar, and was assessed for duty at 25 per cent, ad valorem, in accordance with the provisions of paragraph 76 of the act of 1890, as a product known as an' oil. The importers protested, claiming that it was either free, as an acid used for manufacturing purposes, under paragraph 473 of said act, or dutiable at 20 per cent, ad valorem, as a “preparation of coal tar,” under paragraph 19 of said act. In view of the decisions in Matheson & Co. v. U. S., 18 C. C. A. 143, 71 Fed. 394, affirmed…
2Cases cited5 opinions
- Lutz v. MagoneSupreme Court of the United States · 1894
- Matheson & Co. v. United StatesCourt of Appeals for the Second Circuit · 1896
- United States v. Warren Chemical & Manufacturing Co.Court of Appeals for the Second Circuit · 1898
- Warren Chemical Manuf'g Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1897
- Appeal of SchultzU.S. Circuit Court for the District of Eastern Pennsylvania · 1899
3Cited by1 opinion
- Heller & Merz Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1900