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United States Supreme Court

108 U.S. 106

Merritt  v.  Stephani

This is a suit to recover back duties exacted by the plaintiff in error, as collector of the port of New York, on glass bottles imported in June, 1879, from Antwerp. The bottles contained natural mineral water. The collector charged on the bottles a duty of 30 per cent. ad valorem, under this provision of Schedule B of section 2504 of the Revised Statutes: 'Glass bottles or jars filled with articles not otherwise provided for, 30 per centum ad valorem.' The collector charged no duty on the water, as being free under this clause of section 2505: 'The importation of the following articles shall be exempt from duty: * * * Mineral waters, all, not artificial.' At the trial, it was proved on behalf of the plaintiffs that mineral waters are and have always been generally imported into this country in glass bottles, although sometimes contained in stone bottles or jugs, but that the glass bottle is the usual form and kind of package for natural mineral waters. The circuit court directed a verdict for the plaintiffs, and after a judgment for them the collector sued out this writ of error.

Sol. Gen. Phillips, for plaintiff in error.

Edward Hanley and Walter H. Coleman, for defendant in error.



This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).