United States v. Coastwise Steamship & Barge Co.

A certain marine steam engine imported into the country at Seattle was assessed for duty at 15 per cent ad valorem by the collector of customs at that port under the provisions of paragraph 165 of the tariff act of 1913, which paragraph is as follows:

165. All steam engines, steam locomotives, printing presses, and machine tools, 15 per centum ad valorem;,embroidering machines, and lace-making machines, including machines for making lace curtains, nets, or nettings, 25 per centum ad valorem; machine tools as used in this paragraph shall be'held to mean any machine operated by other than hand…