McMullen & Co. v. United States

Citations

• 123 F. 847
• 1901 U.S. App. LEXIS 4668

Syllabus

<p>L Customs Duties—Classification—Ground Glass.</p> <p>The provision in paragraph 100, Schedule B, § 1, c. 11, Tariff Act July 24, 1897, 30 Stat. 157 (U. S. Comp. St. 1901, p. 1633), for “glass bottles, decanters, or other vessels or articles of glass, cut, engraved, painted, colored, stained, silvered, gilded, etched, frosted, printed in any manner or otherwise ornamented, decorated, or ground (except such grinding as is necessary for fitting stoppers),” is not limited to such articles as are-ground for purposes of ornamentation or decoration.</p> <p>2. Same—Ground-Glass Bottles.</p> <p>Glass bottles having the words “Thos. McMullen & Co.’s White Label” ground thereon by means of the process of sand-blasting are dutiable under the provision in paragraph 100, Schedule B, § 1, c. 11, Tariff Act July 24, 1897, SO Stat. 157 (U. S. Comp. St. 1901, p. 1633), for “glass bottles, * * * ground,” and not under paragraph 99 of said act, 30 Stat. 156 (U. S. Comp. St. 1901, p. 1633), relating to “plain * * * glass bottles.”</p>