Perkins Co. v. United States

HAZEL, District Judge.

The question presented by this appeal from the decision of the Board of General Appraisers arises from the classification by the collector of importations of anthracite coal by the vessels Devonshire and Glencoe, and the assessment thereof by him at the rate of 67 cents per ton under the following provision of Tariff Act July 24, 1897, c. 11, §' 1, Schedule N, par. 415, 30 Stat. 190 (U. S. Comp. St. 1901, p. 1674) :

“416. Coal, bituminous, and all coals containing less than ninety-two per centum of fixed carbon and shale, sixty-seven cents per ton of twenty-eight bushels,…