Magone v. Heller
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF. NEW YORK. • This was an action brought, after due protest and other proceedings, by the members of a firm of importers against the 'collector ’of the port of-New York, to recover back duties assessed and levied by the .collector under the tariff act of„ March 3, 1883, c. 121, upon three importations in 1887 of an article invoiced as “manure salts,” which the collector held to come within the clause…
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF. NEW YORK. • This was an action brought, after due protest and other proceedings, by the members of a firm of importers against the 'collector ’of the port of-New York, to recover back duties assessed and levied by the .collector under the tariff act of„ March 3, 1883, c. 121, upon three importations in 1887 of an article invoiced as “manure salts,” which the collector held to come within the clause “ Potash, sulphate of, twenty per centum ad valorem,” in “ Schedule A. -vChemical Products,” and which the plaintiffs…
1Opinion of the CourtJustice Gray
The tariff act of 1883, in “ Schedule A. — Chemical Products,” imposes duties on various compounds of ‘‘ Potash,” including “ Nitrate of, or saltpetre, crude, one cent per pound. ■ Nitrate of, or refined saltpetre, one and one-half cents per pound. Sulphate of, twenty per centum ad valorem.” “Bichromate of potash, three cents per pound.” 22 Stat. 493.
Among the articles exempt from duty by the free list- of the same act are the following: “Bone dust and bone ash for manufacture of' phosphate and fertilizers. Carbon, animal, fit for fertilizing only. Guano, manures, and all substances expressly…
2Cases cited1 opinion
- Mason v. RobertsonSupreme Court of the United States · 1891
3Cited by74 opinions
- Magone v. WiedererSupreme Court of the United States · 1895
- United States v. BokerCourt of Customs and Patent Appeals · 1915
- Chew Hing Lung v. WiseSupreme Court of the United States · 1900
- Sonn v. MagoneSupreme Court of the United States · 1895
- Lodge Spark Plug Co. v. United StatesUnited States Customs Court · 1962
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