Schoellkopf, Hartford & Hanna Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of Decisions of the Board of United States General Appraisers. The decisions reviewed affirmed the assessment of duty by the collector of customs at the port of New York on importations by the Schoellkopf, Hartford & Hanna Company. Note G. A. 5,658, T. D. 25,237.
1Opinion of the Court
WHEELER, District Judge.
Paragraph 626 of the free list of the act of 1897 (Act July 24, 1897, c. 11, § 2, Free List, 30 Stat. 199 [U. S. Comp. St. 1901, p. 1685]), “Oils,” makes a great number and variety of oils free, ending with petroleum, crude or refined, with a proviso for a countervailing duty on “crude petroleum or the products of crude petroleum.” Paragraph 633, 30 Stat. 200 [U. S. Comp. St. 1901, p. 1686], puts “paraffin” on the free list. This importation is of paraffin in two forms — liquid, which is a direct product of petroleum; and molle, which is a product of petroleum and a…
2Cases cited1 opinion
- WM. Ropes & Co. v. United StatesDistrict Court, S.D. New York · 1900