Koons, Wilson & Co. v. United States

Three separate shipments of clay, one during the life of the act of 1909 and the other two since the act of 1913 took effect, were imported by the appellants. Those imported under the act of 1909 were assessed at the rate provided by that act for unwrought clays and those imported under the act of 1913 were assessed under a like provision of that act. The paragraphs under which the assessments were made are substantial’^ similar except as to the rate qf duty, and we quote paragraph 90 of the act of 1909 as.follows:

90. Clays or earths, umvrought or unmanufactured, not specially provided for in…