Rhodes v. United States

The importation in question consisted of 33 bales of sponges shipped to James H. Rhodes & Co., at Chicago, Ill., from Zamboanga, Mom Province, P. I., via Hongkong and Tacoma, Wash., per steamer Changsha.

The goods were assessed for duty 'at 20 per cent ad valorem and are claimed to be free of duty under section 5 of the act of August. 5, 1909, as “articles the growth or product of * * * the Philippine Islands,” and that they come within the proviso of that section, which reads as follows:

And provided further, That the free admission, herein provided of such articles the growth, product, or…