Malouf v. United States

A certain article of merchandise entered at the port of New York was assessed for duty b}^ the collector as a nonenumerated manufactured article under the provisions of section 6 of the tariff act of July 24, 1897, which reads as follows:

Sec. 6. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not enumerated or provided for in this act, a duty of ten per centum ad valorem, and on all articles manufactured, in whole or in part, noi provided for in this act, a duty of twenty per centum ad valorem.

The importers protested against the action…