United States v. Borgfeldt

On the 11th' day of August, 1909, George Borgfeldt & Co. imported by the vessel Maryland at Baltimore a quantity of glass slides for magic lanterns. The collector classified them for dutjr as magic-lantern slides under paragraph 107 of the tariff act of 1909, which reads as follows:

107. Strips of glass, not more than three inches wide, ground or polished on one or both sides to a cylindrical or prismatic form; including those used in the construction of gauges, and glass slides for magic lanter. s, forty-five per centum ad valorem.

The importers duly protested this classification and the…