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UNITED STATES v. BUFFALO GAS FUEL CO.

No. 64.

172 U.S. 339 (1899)

19 S.Ct. 200

43 L.Ed. 469

UNITED STATES, v. BUFFALO NATURAL GAS FUEL COMPANY.

Supreme Court of United States.

Decided January 8, 1899.

Attorney(s) appearing for the Case

Mr. Assistant Attorney General Hoyt for the United States.

Mr. Herbert P. Bissell for the Buffalo Natural Gas Fuel Company.

MR. JUSTICE PECKHAM delivered the opinion of the court.

The defendant gas company, doing business at Buffalo, in the State of New York, imports natural gas from the Dominion of Canada, for the purpose of supplying its customers with that article. The gas is brought in pipes under the Niagara River, and is used for consumption as fuel and for illuminating purposes.

In 1893 the gas imported by the company was assessed for duty by the collector of the port of...

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