American Lava Co. v. United States

Talc sawed into pieces of different sizes was imported by the American Lava Co. at the port of Chattanooga and by Kraemer & Foster and L. Blanc Walther at the port of New York. With the exception of some consignments imported under the tariff act of 1897 by L. Blanc Walther and the American Lava Co., all of the importations came into the country subsequent to the passage of the tariff act of 1909. The talc imported by Kraemer & Foster and L. Blanc Wal-ther was classified by the collector of customs at New York as French chalk and assessed for duty at 1 cent per pound either under paragraph 13…