United States v. Shoemaker
U.S. Circuit Court for the District of Southern New York
This was an appeal by the United States from a decision of the board of general appraisers in respect to the classification for duty of certain imported merchandise.
1Opinion of the Court
WHEELER, District Judge.
The tariff act of 1890 provides for a duty, by paragraph 74, on all medicinal preparations, including medicinal proprietary preparations of which alcohol is a component part, or in the preparation of which alcohol is used, not specially provided for in this act, 50 cents per pound; and by paragraph 75, on the same “of which alcohol is not a component part, thirty-five per centum ad valorem”; and, by paragraph 339, still wines, including ginger wine or ginger cordial and vermuth, in casks, 50 cents per gallon; in bottles or jugs, per case of one dozen bottles or jugs,…
2Cases cited1 opinion
- Mackie v. ErhardtCourt of Appeals for the Second Circuit · 1896