United States v. N. Erlanger, Blumgart & Co.

The issue in this case involves the proper construction and application to be given to paragraphs 903 and 904 of the Tariff Act of 1922, the pertinent portions of -which read as follows:

Par. 903. * * * Cotton cloth, printed, dyed, colored, * * * containing yarns the average number of which does not exceed number 40, fifty-five one-hundredths of 1 cent per average number per pound; * * *: Provided further, That when not less than 40 per centum of the cloth is printed, dyed, or colored *438with vat dyes, there shall be ’pak* a duty of 4 per centum ad valorem in addition to the above duties. * * *

Pab…