University of Chicago v. United States

Dallinger, Judge:

These are suits against the United States, arising at the port of Chicago, brought to recover certain customs duties alleged to have been improperly exacted on parts of a particular carillon shipped from England on four different vessels on four *359different dates. Duty was levied thereon at the rate of 20 per centum ad valorem under the provision in paragraph 1541 (c) of the Tariff Act of 1930 for carillons, plus 3 cents per pound on the total weight of all the parts under section 601 (c) (7) of the Revenue Act of 1932 as an article composed in chief value of copper.

It is…