Caradine Hat Co. v. United States

Tilson, Judge:

The suits listed in schedule A, hereto attached and made a part hereof, were filed by the plaintiffs at St. Louis, San Francisco, and New Orleans seeking to recover certain sums of money alleged to have been illegally exacted as customs duties on imported hats. Duty was levied on the hats at the rate of 25 per centum ad ■valorem, plus 25 cents per dozen, under the provisions of paragraph 1504 (b) (2) of the act of 1930. The plaintiffs claim the same to be properly dutiable at only 25 per centum ad valorem under paragraph 1504 (b) (5) of the act of 1930, or at only 12% per centum…