Gallagher v. United States

This is an appeal from a decision of the Board of General Apprais- ■ ers, affirming a decision of the collector of customs at the port of Chicago as to certain meat-slicing machines. They were assessed for duty by the collector at that port as manufactures of metal under paragraph 199 of the tariff act of 1909. The board affirmed the decision of the collector. They were claimed dutiable by the importers, who are the appellants here, as machine tools under paragraph 197 of said act. The decision of the board having been rendered December 22, 1911, protestants duly, made application for a…