Burditt & Williams Co. v. United States

PUTNAM, Circuit Judge.

This case arises on the construction ■of paragraph 137 of the customs act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule C, par. 137, 30 Stat. 161 [U. S. Comp. St. 1901, p. 1639]), as follows:

“137. Round iron or steel wire, not smaller than number thirteen wire gauge, one and one-l'ourth cents per pound; smaller than number thirteen and not smaller than number sixteen wire gauge, one and one-half cents per pound; smaller than number sixteen wire gauge, two cents per pound: Provided, that all the foregoing valued at more than four cents per pound shall pay forty per…