United States v. Godillot

Certain merchandise designed to furnish a dim fight in sleeping rooms during the hours of slumber and known to the trade as “night fights” was classified by the collector of customs at the port of New York as “tapers” and assessed for duty at 35 per cent ad valorem under the provisions of paragraph 436 of the tariff act of 1909, which said paragraph reads as follows, to wit:

436. Matches, friction or lucifer, of all descriptions,- per gross of one hundred and forty-four boxes, containing not more than one hundred matches per box, six cents per gross; when imported otherwise than in boxes…