TIDE WATER OIL COMPANY v. UNITED STATES

No. 149.

171 U.S. 210 (1898)

TIDE WATER OIL COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided May 31, 1898.


Attorney(s) appearing for the Case

Mr. Edwin B. Smith for appellant.

Mr. Assistant Attorney General Hoyt for appellees. Mr. Felix Brannigan was on his brief.


MR. JUSTICE BROWN, after stating the case, delivered the opinion of the court.

The single question presented for our consideration in this case is whether the boxes or cases exported by the petitioner were "wholly manufactured" in the United States within the meaning of the section hereinafter cited.

The facts were, in substance, that the claimant imported from Canada in 1889 and 1890 box shooks, and from Europe steel rods, upon which duties were paid to the...

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