Edgar Allen Steel Co. v. United States

DISSENTING OPINION

Bland, Judge:

I agree with all that has been said in this case by Presiding Judge Graham in his dissenting opinion, which was our position, substantially, in the case of Watson, Geach & Co. (Inc.) v. York Metal & Alloys Co., 14 Ct. Cust. Appls. 449, T. D. 42112. And, in addition, I wish to emphasize, as strongly as possible, that in a case of this character, where the court is confronted with a construction of a tariff provision which will lead to such a result as to be not within the reasonable intent of Congress, it is its most imperative duty to refuse to apply the words…