United States v. Aetna Explosives Co.

Citations

• 256 U.S. 402
• 41 S. Ct. 513
• 65 L. Ed. 1013
• 1921 U.S. LEXIS 1616

Syllabus

<p>The addition of 20 per cent of. sulphuric acid to a shipment of nitric acid, to render the lattér non-injurious to the steel tanks in which it is transported,-resulting in a mechanical mixture not intended or adapted as such to commercial use, does not take the merchandise' out of par. 387 of the free list, Tariff Act of 1913, and render it dutiable under par. 5, which imposes 15 per cent ad valorem on “all chemical and medicinal compounds, preparations, mixtures,” etc. P. 404.</p> <p>9 Oust. Ápp. Rep. 298, affirmed.</p>