Solomon v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of San Francisco, brought to recover certaia customs duties alleged to have been improperly exacted on a particular importation *12invoiced as corrugated nails. Duty was levied thereon at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for. It is claimed that said articles are properly dutiable at 1% cents per pound under the provision in paragraph 331 of said act as nails not specially provided for.

At the hearing in this case, held in…