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Santos & Jahrling Vs. Collector Of Customs 026 Phil 619

SANTOS & JAHRLING, plaintiff-appellee, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellant.

G.R. No. 8315 | 1914-02-18

D E C I S I O N


TRENT, J.:

An appeal by the Insular Collector of Custom from a judgment of the Court of First Instance of Manila, setting aside the appellant's classification of Vino Quina Fer (wine of quinine and iron) and Syrup Quina Fer (sirup of quinine and iron) under paragraph 78 (a) of the Philippine Tariff Law of 1909, and admitting the articles free of duty under paragraph 320 of the same law.

Paragraph 78 (a) reads: "Proprietary and patent medicinal mixture and compounds; Chinese and similar medicines; (a) Without alcohol, or containing not to exceed fourteen per centum of alcohol, fifty per centum ad valorem."

The term...