Tower & Sons v. United States

An importation consisting of a mixture of wheat, oats, barley, weed seed, chaff, and dust or dirt was classified by the collector *490of customs at the port of Buffalo, N. Y., as screenings and assessed for duty at 10 per cent ad valorem as a nonenumerated unmanu-factured article under that part of paragraph 385 of the tariff act of 1913 which reads as follows: , -

Pak. 385. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for in this section, a duty of 10 per centum ad valorem. * * *

The importers protested that the…