United States v. Leigh

The merchandise in this caséis called “Dronsfield’s patent traverse wheel grinder” and was imported under the tariff act of 1913.

The collector classified the grinder- as a manufacture of metal not specially provided for and accordingly assessed duty thereon at the rate of 20 per cent ad valorem under paragraph 167 of the act.

The importers protested against the assessment, claiming duty upon the article at the rate of 15 per cent ad valorem as a “machine tool”' under paragraph 165.

The protest was sustained upon evidence by the Board of General Appraisers, from which decision the Government now…