United States v. Kerby

The appellee imported four cases of books which were classified by the collector as books not of bona fide foreign authorship at 25 per centum ad valorem under paragraph 1310 of the Tariff Act of 1922. The importer protested, claiming the books to bé free of duty under paragraph 1529 of said act as books printed wholly or chiefly in languages other than English. The court below sustained the protest, doing so on the theory that the chief worth or value to the reader of the books in question was the foreign language component thereof, as announced in the special concurring opinion of Smith,…