Southwestern Shipbuilding Co. v. United States

A great number of articles of different kinds, imported at the port of Los Angeles, were assessed for duty under various provisions of the tariff act of 1913. The importer protested that the goods were free of duty under paragraph J, subsection 5, of Section IV of the tariff act of 1913, which reads as follows:

Par. J, subsec. 6. That all materials of foreign production which may be necessary for the construction of naval vessels or other vessels of the United States, vessels built in the United States for foreign account and ownership, or for the purpose of being employed in the foreign or…