United States v. Nelson

The appelleee imported certain unbound Spanish-English. dictionaries which it entered as books and pamphlets printed wholly or chiefly in languages other than English and as such free of duty, under paragraph 1529 of the Tariff Act of 1922. The collector classified these for duty as unbound books of Iona fide foreign authorship, under paragraph 1310 of said act, at 15 per centum ad valorem. The pertinent language of said paragraphs is as follows:

Par. 1529. Books and pamphlets printed wholly or chiefly in languages other than English; * * *.

Par. 1310. Unbound books of all kinds, bound books of…