United States v. Poirier

Paragraphs 25 and 135 of the act of 1913 are involved in the consideration of this case. These paragraphs read as follows:

25. Collodion and all other liquid solutions of pyroxylin, or of other cellulose esters, or of cellulose, fifteen per centum ad valorem; compounds of pyroxylin or of other cellulose esters, whether known as celluloid or by any other name, if in blocks, sheets, rods, tubes, or other forms not polished, wholly or partly, and not made into finished or partly finished articles, twenty-five per centum ad valorem; if polished, wholly or ■partly, or if finished or partly finished…