United States v. Duluth

This case calls into question the action of the collector at the port of Duluth in assessing duty upon a certain railway car, which he *235Claimed bad been imported from Canada into tbis country by tbe appellee.

Tbe collector classified tbe car as a manufacture composed in chief value of metal within tbe provisions of paragraph 167 of the tariff act of 1913, and accordingly assessed duty thereon at tbe rate of 20 per cent ad valorem.

Tbe appellee protested against tbe assessment,' claiming that the car in question bad not been imported into tbis country in a tariff sense, and bad never become…