Maltus v. United States

Orchid plants bearing the name Cattleyas were classified by the collector of customs at the port of New York as orchids and assessed for duty at 25 per cent ad valorem under the provisions of paragraph 210 of the tariff act of 1913, which paragraph is as follows:

210. Orchids, palms, azalea indica, and cut flowers, preserved or fresh, 25 per centum ad valorem; lily of the valley pips, tulips, narcissus, begonia, and gloxinia bulbs, $1 per thousand; hyacinth bulbs, astilbe, dielytra, and lily of the valley clumps, $2.50 per thousand; lily bulbs and calla bulbs or eorms, $5 per thousand;…