Shoten v. United States

DallingeR, Judge:

These are suits arising at the port of Honolulu brought to recover certain customs duties alleged to have been improperly exacted on particular importations of metal stoves. Duty was levied thereon at the rate of 40 per centum ad valorem under paragraph 339 of the Tariff Act of 1930, which reads as follows:

Pab. 339. Table, household, kitchen, and hospital utensils, and hollow or flat ware, not specially provided for: Plated with platinum or gold, 65 per centum ad valorem; plated with silver, 50 per centum ad valorem; composed of iron or ■steel and enameled or glazed with…