United States v. Gips

Martin, Judge,

delivered tbe opinion of tbe court:.

Tbe importation now in question consists of 1,000 copies of a book entitled “ With Roosevelt through Holland,” written in the English language by M. J. Brusse and illustrated with pen and ink sketches by J. G, Veldheer.

The appraiser reported that the importation consisted of “illustrated books containing advertising matter printed by a corporation,” and returned an advisory classification as books not specially provided for, dutiable at 25 per cent ad valorem under paragraph 416 .of the act of 1909.’ Duty was assessed by the collector in…