Sonneborn's Sons v. United States

The merchandise in this case is paraffin manufactured in Germany from crude petroleum produced in Russia. Upon its entry at the port of New York in 1905 it was assessed a countervailing duty equivalent to the rate which Russia then imposed upon paraffin entering that country from this, by virtue of the proviso to paragraph 626 of the tariff act of 1897, which is as follows:

Provided, That if there be imported into the United States crude petroleum, or the products of crude petroleum produced in any country which imposes a duty on petroleum or its products exported from the United States, there…