Wolfe v. United States
Opinion of the Court
In 1890 the appellant, under the name of Udolpho Wolfe’s Sons & Co., imported into the port of New York certain ‘Wolfe’s Aromatic Schiedam Schnapps.” The collector assessed the duty upon the merchandise under paragraph 311 of the -act-of March 3, 1883, which reads as follows:
" “Brandy an’d other spirits manufactured or distilled from grain or other materials and not specially enumerated or provided for in this act, two dollars per proof gallon.”
'■ The appellant protested against this classification upon the ground that the goods were dutiable as a proprietary preparation under paragraph 99 of the same act, which is as follows:
• “Proprietáry preparations, to wit: ail cosmetics, pills, powders, trochees, or . lozenges, sirups; cordials, bitters, anodynes, tonics, plasters, liniments, salves, 'ointments, pastes, drops, waters, essences, spirits, oils or preparations or compositions recommended to the public as proprietary articles, or prepared accord-kipg to. some private formula as remedies or specifics for any diseases or affec- ' lions Whatever, affecting the human or animal body.”
. The board of general appraisers held the goods dutiable under paragraph <313 of the same act, which was as follows:
. “Cordials, liquors (liqueurs), arrack, absinthe, kirehwasser, ratafia and other .similar spirituous beverages or bitters, containing spirits, etc., and not specially ¿numerated or provided for in this act, two dollars per proof gallon.”
;• The circuit court, upon review of the decision of the board of gen-feral appraisers, held the article dutiable under paragraph 312 of the /same act, which reads as follows:
“Op all compounds, or preparations of which distilled spirits are a component , ,-part of chief value, not specially enumerated or provided for in this act, two ^.dóliags per proof-gallon.”
i,..;,The article has long been imported into .this country under the -¡same-tname, .in the same form of:.bottle* surrounded by, labels and
The decision of the circuit court is reversed.
Reference
- Full Case Name
- WOLFE v. UNITED STATES
- Status
- Published