F. H. Leggett & Co. v. United States

Citations

• 131 F. 817
• 1904 U.S. App. LEXIS 4955

Syllabus

<p>1. Customs Duties — Classification—Edible Wafers.</p> <p>Edible wafers, raised in the making by the use of baking powder or bicarbonate of soda, are “leavened,” although such agents do not produce fermentation, and are dutiable under section 6, Tariff Act July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], as nonenumerated manufactured articles, and not entitled to free entry under paragraph 696 in the free list, covering “wafers, unleavened or not edible” (Act July 24 1897, c. 11, § 2, 30 Stat 202 [U. S. Comp. St. 1901, p. 1688]).</p>