MURPHY v. ARNSON


96 U.S. 131 (1877)

MURPHY v. ARNSON.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. Assistant-Attorney-General Smith, for the plaintiff in error.

Mr. William Stanley and Mr. Stephen G. Clarke, contra.


MR. JUSTICE HUNT delivered the opinion of the court.

It was an evident error on the part of the collector to tax "nitro-benzole" as an essential oil. There was no evidence that such was its character; but it appeared at the trial, by uncontradicted evidence, and was in fact conceded, that it was made by mixing benzole and nitric acid; that these substances combined by reason of their chemical affinity, and nitro-benzole was the result. Not being enumerated as a dutiable...

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