M. Pressner & Co. v. United States

Waleer, Judge:

These are suits against the United States brought at the port of New York for the recovery of money claimed to have been illegally exacted as customs duties on merchandise described on the invoices as “shell flowers.” It was classified by the collector as artificial flowers subject to duty at the rate of 60 per centum’ ad valorem under the provisions of paragraph 1518 of the Tariff Act of *561930, and is claimed to be properly dutiable at 35 per centum ad valorem under the provision for manufactures in chief value of shell, not specially provided for.

On the trial of the issue…