Edward Douglass White

“ The fact that the certificate states that 'muriate of cocaine is a medicinal preparation, and is known as such by the physician, the chemist, the druggist, and in commerce, and was so known, definitely, generally, and uniformly, at and prior to the enactment of the tariff law of 1890,' becomes a factor, adding cogency to the demonstration that the article falls with more definite certainty under the classification of a medicinal preparation than it does under that of a chemical salt. ”

“ The facts out of which such questions arose are as follows:
'The firm of Lehn & Fink imported into the port of New York on April 6, 1894, certain parcels of muriate or hydrochlorate of cocaine, in crystals, on which duty was exacted at twenty-five per cent. an valorem, under paragraph 76 of the tariff act of October 1, 1890, as a chemical salt. The importers duly and seasonably protested against such exaction, upon the ground that the merchandise was dutiable at fifty cents per pound, under paragraph 74 of the same act, as a medicinal preparation in the preparation of which alcohol is used. ”

“ Being reached, then, in some of its aspects, by some of the provisions found in both paragraphs, the question is, which, if either, of the two is so dominant in its control of the article in question as to exclude the operation thereon of the other? ”