United States v. Carson, Pirie, Scott & Co.

The merchandise imported in this case was stipulated by counsel for the Government and importers to consist of seamless Wilton velvet rugs of various sizes. The merchandise was assessed for duty under paragraph 300 of the tariff law of 1913 and was held by the board dutiable under paragraph 303 at the rate imposed on velvet carpeting by paragraph.294 of the same act.

In this court the ground of appeal is stated to be that the decision of the board is without any evidence to support it. The stipulation is recited, it is true, but the contention is that there is.no evidence to show that the…