Anderson & Co. v. United States

Three thousand sets of barrel staves and 3,000 sets of barrel heads, designed to be made up into lime barrels in this country, and 1,885 sets of barrel staves and 1,885 sets of barrel heads, intended to be made up into fish barrels, imported at the port of Seattle, Wash., were treated as entireties and were accordingly held by the collector of customs to be barrels in a “ knocked-down” condition. The merchandise, however was classified as a manufacture of wood and assessed for duty at 15 per cent ad valorem under the provisions of paragraph 176 of the tariff act of 1913, which paragraph, in…