J. C. Pushee & Sons v. United States
U.S. Circuit Court for the District of Massachusetts
• On Application for Review of a Decision of the Board of United States General Appraisers.
1Opinion of the Court
COUT, Circuit Judge.
In the tariff act of July 24, 1897, crude bristles, which are not sorted, bunched, or prepared, are admitted free of duty under paragraph 509 of the frpe .list (Act July 24, 1897, c. 11,' § 2, 30 Stat. 196 [U. S. Comp. St. 1901, p. 1682]), while bristles which are sorted, bunched, or prepared are subject to a duty of 7% cents per *266pound under paragraph 411, § 1, Schedule N, 30 Stat. 190 [U. S. Comp. St. 1901, p. 1673]. These paragraphs are as follows:
“509. Bristles, crude, not sorted, bunched, or prepared.” •
“411. Bristles, sorted, bunched or prepared, seven and one-half…
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