United States v. Maine Central Railroad

The merchandise is spruce gum. On importation it was classified and rated for dutiable purposes by the collector of customs at the port of Portland, Me., as a “gum advanced in value or condition” under the provisions of paragraph 27 of the tariff act of 1913, reading:

27. Drugs, such as barks, beans, berries, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums, herbs, leaves, licheDS, mosses, 'roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, and weeds; any of the foregoing which are natural and uncompounded…