Tide Water Oil Co. v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. This was a petition by a corporation of New Jersey for a drawback of duties paid upon certain shooks imported from Canada, and iron rods imported from Europe, which were manufactured into boxes or cases by-the petitioner in its factory at Bayonne, New Jersey, and were subsequently exported to foreign countries.
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APPEAL FROM THE COURT OF CLAIMS. This was a petition by a corporation of New Jersey for a drawback of duties paid upon certain shooks imported from Canada, and iron rods imported from Europe, which were manufactured into boxes or cases by-the petitioner in its factory at Bayonne, New Jersey, and were subsequently exported to foreign countries. The Court of Claims made the following findings of fact': “1. During the years 1889, 1890 and 1891 the claimant was a corporation existing under the laws of New Jersey, organized in 1888, and having a factory for carrying on its business at Bayonne, in…
1Opinion of the CourtJustice Brown
The single question presented for our consideration in this ease is whether the boxes or cases exported by the petitioner were “ wholly manufactured” in the United States within the meaning of the section hereinafter cited.
The facts were, ip substance, that the claimant imported from Canada in 1889 and 1890 box shooks, and from Europe steel rods, upon which duties were paid to the amount of $39,636.20 under the tariff act of March 3, 1883, 22 Stat. 488, 502, which levied a duty of thirty per cent upon “ casks and barrels, empty sugar-box shooks, and packing boxes, and packing-box shooks, of…
2Cases cited3 opinions
- Worthington v. RobbinsSupreme Court of the United States · 1891
- United States v. SchoverlingSupreme Court of the United States · 1892
- Saltonstall v. WiebuschSupreme Court of the United States · 1895
3Cited by107 opinions
- Swan & Finch Co. v. United StatesSupreme Court of the United States · 1903
- Van's Material Co. v. Department of RevenueIllinois Supreme Court · 1989
- State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
- Ishimitsu v. United StatesCourt of Customs and Patent Appeals · 1921
- United States v. DudleySupreme Court of the United States · 1899
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