Bonte v. Seeberger

The plaintiffs imported an invoice of photographic cards, or what are called “photographic mounts,” upon which a duty of 25 per centum ad valorem was assessed, under clause 384 of the new tariff index, as “printed matter not specially enumerated or provided for.” Plaintiff claimed that the goods were dutiable as a manufacture of paper, or of which paper is the component material, not specially enumerated or provided for, at the rate of 15 por centum ad valorem, under clause 388 of the new tariff index. The duties imposed were paid under protest; an appeal taken to the secretary of the…