Laverge v. United States

Citations

• 119 F. 481

Syllabus

<p>1. Tariff Act—Tax on Coverings. •</p> <p>Where boxes used as coverings for Imported tobacco were not the usual coverings in which such tobacco was imported, but were of no value, and were thrown- away or destroyed after the tobacco had been removed, they were not taxable under Act June 10, 1890, § 19 [U- S. Comp. St. 1901, p. 1924], declaring that if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form; designed for use otherwise than in the bona fide transportation of such merchandise, additional duty shall be levied thereon.</p>