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MAGONE v. HELLER

No. 47.

150 U.S. 70 (1893)

14 S.Ct. 18

37 L.Ed. 1001

MAGONE, v. HELLER.

Supreme Court of United States.

Decided October 30, 1893.

Attorney(s) appearing for the Case

Mr. Assistant Attorney General Whitney for plaintiff in error.

Mr. Edwin B. Smith for defendants in error.

MR. JUSTICE GRAY, after stating the facts, delivered the opinion of the court.

The tariff act of 1883, in "Schedule A. — Chemical Products," imposes duties on various compounds of "Potash," including "Nitrate of, or saltpetre, crude, one cent per pound. Nitrate of, or refined saltpetre, one and one-half cents per pound. Sulphate of, twenty per centum ad valorem." "Bichromate of potash, three cents per pound." 22 Stat. 493.

Among the articles exempt...

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