George W. Knowles & Sons v. United States

J. B. McPHERSON, District Judge.

This case arises under the tariff act of 1890 (Act Oct. 1, 1890, c. 1244, 26 Stat. 567). In September, 1893, the plaintiffs imported 255 tons of Cornish stone, which was first passed free of duty, but was afterwards charged with $3 a ton, under paragraph 98 (26 Stat. 571) as china clay. The importers protested, asserting that the goods were exempt from duty under paragraph 574 (26 Stat. 606) as flint; but the board of general appraisers, while agreeing that the goods were not dutiable, decided that they ought to be classified under paragraph 651 (26 Stat. 607),…