United States v. Sickel

It appears from the record in this case that eight steam winches brought into the country by the Hamburg-American steamship Pretoria and transferred at the port of New York to the Oarl Schurz and Emil L. Boas, steamships of the same line which were there Undergoing extensive alterations in contemplation of a change of service, were classified as steam engines and assessed for duty at 30 per cent ad valorem under that part of paragraph 197 of the tariff act of 1909, which reads as follows:

197. * * * All steam engines, thirty per centum ad valorem; * * *.

The importer claimed that the steam…