Maine Central Railroad v. United States

The question here is under which of the two following paragraphs of the Tariff Act of 1922, two carloads of live lambs shall be classified:

Par. 702. Sheep and goats, $2 per head; fresh mutton and goat meat, 2J^ cents per pound; fresh lamb, 4 cents per pound.

Par. 715. Live animals, vertebrate and invertebrate, not specially provided for, 15 per centum ad valorem.

The collector, whose action was sustained by the Board of General Appraisers, now the United States Customs Court, assessed the lambs at $2 per head under the first quoted paragraph, while the importer claims them to be dutiable at 15…