Samuel Blatchford, Schmidt v. Badger — Opinion of the Court
“ If a reason is to be sought for, it may well be found in the fact that while imposing a duty on the bottle, in analogy to the duty on the sack, box, or covering, the statute desired to encourage the bottling here of the article imported in the bottles, by imposing a higher duty on the importation of it in bottles than on the importation of it otherwise than in bottles. Under this view the statute reads and means that glass bottles which are not otherwise provided for, and are filled with articles, shall pay a duty of 30 per cent. ”
