United States v. Innis

The merchandise in this case consists of sulphide of antimony, which substance is in fact a salt or compound of antimony, but not a salt or compound of antimony oxide. It was assessed for duty at 25 per cent ad valorem under the last clause of paragraph 144, tariff act of October 3, 1913, which paragraph reads as follows:

144, Antimony, as regulus or metal, and matte containing antimony but not containing more than ten per centum of lead, ten per centum ad valorem; antimony oxide, salts, and compounds of, twenty-five per centum ad valorem.

The Board of General Appraisers held that the…