Bayersdorfer & Co. v. United States

J. B. McPHERSON, District Judge.

The duty in contrbversy . was imposed upon bleached wheat stems or wheat heads, which were held by the collector to be dutiable under paragraph 251 and the similitude clause of the act of 1897 (Act July 24, 1897, c. 11, 30 Stat. 170 [U. S. Comp. St. 1901, p. 1650]) as “natural flowers of all kinds, *969preserved or fresh, suitable for decorative purposes.” The importers protested, claiming that the goods were “free of duty as provided for in paragraph 617 of the act of July 24, 1897, or in accordance with paragraph 548 of the same act. If not free of duty, we claim…