This was an action to recover duties paid under protest on certain goods imported in September, 1889, and invoiced as Boonekamp Bitters. The collector rated them under the paragraph in Schedule H of section 2502 of the act of March 3, 1883 (22 Stat. c. 121, p. 505), reading: Cordials, liquors [liqueurs], arrack, absinthe, kirschwasser, ratafia, and other similar spirituous beverages or bitters, containing spirits, and not specially enumerated or provided for in this act, two dollars per proof gallon; and assessed the bottles in which the bitters were imported at three cents apiece, under the paragraph of the same schedule, reading: Wines, brandy, and other spirituous liquors imported in bottles, shall be packed in packages containing not less than one dozen bottles in each package; and all such bottles, except as specially enumerated or provided for in this act, shall pay an additional duty of three cents for each bottle.

The importers claimed by their protest that the articles should have been assessed under the paragraph of Schedule A of said act (22 Stat. 494) which provided as follows: Proprietary preparations, to wit: All cosmetics, pills, powders, troches, or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils or preparations or compositions recommended to the public as proprietary articles, or prepared according to some private formula, as remedies or specifics for any disease or diseases, or affections whatever, affecting the human or animal body, including all toilet preparations whatever, used as applications to the hair, mouth, teeth, or skin, not specially enumerated or provided for in this act, fifty per centum ad valorem; and that the bottles should have been subjected to thirty per cent. ad valorem under the paragraph of Schedule B (22 Stat. 495), reading: Green and colored glass bottles, vials, demijohns, and carboys (covered or uncovered), pickle or preserve jars, and other plain, molded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not specially enumerated or provided for in this act, one cent per pound; if filled, and not otherwise in this act provided for, said articles shall pay thirty per centum ad valorem in addition to the duty on the contents. [153 U.S. 177, 179] It appeared that the bitters in question are made in Antwerp, and advertised as a proprietary preparation, compounded according to a private formula. The wrapper represented the inclosed articles as Fine Stomachic Bitters, known as Boonekamp, the outcome of a fortunate discovery made by Mr. A. E. Boonekamp, of Antwerp, Belgium, in the year 1815. That they possessed valuable properties as an appetizer and as a regulator to the human system and as having aperient and digestive qualities; that as a preventative against all forms of epidemic disease they are invaluable; while, taken in doses of one spoonful before each meal, they aid digestion, and impart a healthy and vigorous action to the system. They also make a pleasant, refreshing beverage taken with water, gin, or aniseed cordial.

A certified copy of the Flemish label, as registered in the patent office, and the invoice in French, were put in evidence.

Testimony was given tending to show that the bitters were prepared by a secret formula; that they were claimed to be valuable for aperient, digestive, and tonic qualities, and used for the cure or relief of cramps, dyspepsia, dysentery, and sick stomach; that they were called patent medicines, and sold by dealers in such medicines and by grocers. It was admitted by plaintiffs that their principal trade in the article was with liquor dealers, and evidence was adduced that they were sold by liquor firms, and in the wine and spirit department of wholesale groceries, and generally dealt out from retail bars. One barte