United States v. Lesch

Appellee, as the representative of the Carnegie Corporation, imported, for free distribution to various educational institutions in the United States, a great number of so-called “color prints.” The collector assessed them with duty at 5 cents per pound and 20 per centum ad valorem under paragraph 1305 of the Tariff Act of 1922, as printed matter on surface-coated paper. It was claimed that the prints were entitled to free entry under paragraph 1530 which reads as follows:

Par. 1530. Any society or institution incorporated or established solely for religious, philosophical, educational,…