United States v. Park

Barber, Judge,

delivered tbe opinion of the court:

The merchandise involved in this case is commonly called night lights. The appraiser reported it to be “short, thick candles com- . posed of cotton wick, illuminant material, not wax, and metal/' returned the same for duty as tapers at 35 per cent ad valorem under paragraph 436 of the tariff act of 1909, and it was so assessed by the collector. ■

The record certified here, after reciting the application on behalf of the United States for an appeal to, and the order of, this court, directing the sending up of the record, evidence, exhibits, and…