Back

La Compania General De Tabacos De Filipinas Vs. United States

LA COMPANIA GENERAL DE TABACOS DE FILIPINAS, plaintiff-appellee, vs. THE UNITED STATES, defendant-appellant.

G.R. No. L-2871 | 1907-08-29

D E C I S I O N

JOHNSON, J.:

The plaintiff imported into the Philippine Islands 550 kilos net of aniseed oil, and declared the same under subdivision (a) of paragraph 105 of Act No. 230 1 of the tariff laws of the Philippine Islands. The Collector of Customs assessed said aniseed oil under paragraph 1054. Later the plaintiff protested against assessment and claimed that said oil should have been assessed under paragraph 327 of said law. Said paragraph 105 provides for a duty upon "perfumery", and subdivision (a) provides that "the duty upon essential oil, extracts, and products used in the preparation of perfumery, including...