Quirk v. United States

Paragraph 128 of the tariff act of 1913 provides for—

penknives, pocketknives, clasp knives, pruning knives, budding knives, erasers, manicure knives, and all knives by whatever name known, including such as are denominatively mentioned in this section, which have folding or other than fixed blades or attachments * * * whether assembled but not fully finished or finished—

at ad valorem rates of duty based upon their value by the dozen.

Paragraph 391 of the same act', in the free list, is as follows:

391. Agricultural implements: Plows, tooth and disk harrows, headers, harvesters, reapers,…