Aoki Taiseido Book Co. v. United States

Kincheloe, Judge:

These suits by plaintiff against the United States are for the recovery of certain customs duty alleged to have been improperly assessed by the collector of customs at San Francisco on various books, which according to the evidence and exhibits are printed in the Japanese language and contain pictures lithographically printed or otherwise. The books were reported by the appraiser as for children’s use, and as such were assessed for duty at 15 per centum ad valorem under paragraph 1410 of the Tariff Act of 1930. They are claimed to be free of duty either under paragraph 1726…