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MERRITT v. STEPHANI

108 U.S. 106 (1883)

MERRITT, Collector, v. STEPHANI & Another.

Supreme Court of United States.

Decided March 19th, 1883.

Attorney(s) appearing for the Case

Mr. Solicitor-General Phillips for the collector, cited Schmidt v. Badger, 107 U.S. 85.

Mr. Edward Hartley and Mr. Walter H. Coleman for the appellees.

MR. JUSTICE BLATCHFORD delivered the opinion of the court.

In the opinion of this court in Schmidt v. Badger, 107 U.S. 85, the foregoing provision as to a duty on "glass bottles or jars filled with articles not otherwise provided for," was under consideration. It was held that the duty of 30 per cent. ad valorem was not a duty on the articles contained in the bottles and on the bottles also, and was not a duty on...

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