United States v. Marx

Glycerin contained in iron drums was imported into the country at the port of New York. In addition to the duty which attached to the glycerin under paragraph 24 of the tariff act of August 5, 1909, *153the collector assessed a duty of 30 per cent ad valorem on the containers under paragraph 151 of the same act. The importer did not challenge the assessment upon the glycerin, but protested that the iron drums should be admitted free of duty as the usual containers of the merchandise imported.

The Board of General Appraisers sustained the protest and the Government appealed.

The subject matter of…