United States v. Strohmeyer

Paragraph 81 of the tariff act of October 3, 1913, so far as material to the issues here, provides as follows:

81. Earthy or mineral substances wholly or partially manufactured and articles and wares composed wholly or in chief value of earthy or mineral substances, not specially provided for in this section, whether susceptible of decoration or not, if not decorated in any manner, twenty per centum ad valorem;.if decorated,' twenty-five per centum ad valorem; * * *.

Excepting the words in the first part of the paragraph, “earthy or mineral substances wholly or partially manufactured and,” this…