Theodore W. Morris & Co. v. United States

WARD, Circuit Judge.

The merchandise in this case is a piece of steel 15 feet long, 4 feet 2 inches wide, 6J4 inches thick, and weighing over 6 tons, with a geometrical design engraved on one side. It is a completed article ready for use in the manufacture of glass. The Circuit Court affirmed the decision of the Board of General Appraisers assessing it under paragraph 193 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1645]) which reads:

Articles or wares not specially provided for in ihis act. composed wholly or in part of iron,…