United States v. Robertson

In the months of November and December, 1909, the appellees, L. F. Robertson & Sons, imported from Japan a quantity of leather packed in cases.

*380It is conceded that the importation was dutiable, and that the rate of duty was governed by paragraph 451, tariff act of 1909. The following parts of that paragraph contain all the provisions relevant to this case:

B ind., bend, or belting leather, rough leather, and sole leather, five per centum ad valorem; dressed upper and all other leather, calfskins tanned or tanned and dressed, kangaroo, sheep and goat skins (including lamb and kid skins) dressed…