James P. Smith & Co. v. United States

The bottles are dutiable under paragraph 99, Schedule B, § i, c. n, of the tariff act of July 24, 1897, 30 Stat. 156 [U. S. Comp. St. 1901, p. 1633], as the duty in each case upon the contents, under paragraphs 258, 276, Schedule G, § 1, c. 11, 30 Stat. 151, 172 [U. S. Comp. St. 1901, pp. 1650, 1652], is specific. The cases, therefore, to which attention is called (Kauffmann Bros. v. U. S. [C. C.] 99 Fed. 430, and In re Johnson [C. C.] 56 Fed. 822) do not apply.