HARRISON V. MERRITT, 115 U. S. 577 (1885)

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U.S. Supreme Court

Harrison v. Merritt, 115 U.S. 577 (1885)

Harrison v. Merritt

Submitted November 18, 1885

Decided December 7, 1885

115 U.S. 577


Bone black, imported for use in decolorizing sugar in the process of manufacturing it, made by subjecting bones after they were steamed and cleaned, to destructive distillation by heat in close vessels until everything but the inorganic matter was expelled and then crushing the residuum and assorting the pieces into proper sizes, was liable to a duty of 25 percent ad valorem, as "black of bone" under Schedule M, § 2504, of the Revised Statutes, p. 473, 2d ed., and was not exempt from duty, as bones "burned" or "calcined," under "The Free List," in § 2505, p. 483, 2d ed., nor subject to a duty of 35 percent, as "manufactures of bones," under Schedule M of § 2504, p. 474, 2d ed.

Page 115 U. S. 578

The facts are stated in the opinion of the Court.

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