Davies v. United States

FOWFFF, Circuit Judge.

This is an appeal from the decision of the Board of General Appraisers holding' a certain importation of paper dutiable under paragraph 401 of the Dingley act (Act July 24, 1897, c. 11, § 1, Schedule M, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1672]), rather than under paragraph 396, as contended by the importers. The paragraphs are as follows:

“ROO. Printing paper, unsized, sized or glued, suitable for books and newspapers, valued at not above two cents per pound, three-tenths of one cent per pound: valued above two cents and not above two and one-half cents per pound,…