Kubie v. United States

Tankage, .that is to say, the product remaining after extracting certain substances from slaughterhouse refuse, was classified by the collector of customs at the port of New York as a nonenumerated manufactured article and assessed for duty at 15 per cent ad valorem under that part of paragraph 385 of the tariff act of 1913 which reads as follows:

Par. 385. That there shall be levied, collected and paid * * * on all articles manufactured, in whole or in part, not provided for in this section, a duty of 15 per centum ad valorem.

*469The importers protested that the merchandise was not a…