Thurlow Co. v. United States

Bland, Judge,

delivered tbe opinion of tbe court:

Duty was assessed at tbe rate of 15 per cent ad valorem under tbe general provision in paragraph 385 of tbe tariff act of 1913 for non-enumerated manufactured articles, against a shipment covering 100-tons of tankage or refuse material from South American slaughterhouses. The importer protested, claiming the merchandise to be free of duty'under paragraph 499 for “manures, and all substances used only for manure.”

The two paragraphs of the tariff act of 1913 under consideration read as follows:

385. That there shall be levied, collected, and paid…