B. A. McKenzie & Co. v. United States

DalliNgee, Judge:

This is a suit against the United States, arising at Tacoma, a subport of the port of Seattle, brought to recover *129certain customs duties alleged to’ bave been improperly exacted on a particular importation of steel saw plates. Duty was levied tbereon at tbe appropriate rates under paragraphs 304, 305, and 308, plus additional duties of Ko of 1 cent per pound under the following provision in paragraph 315 of the Tariff Act of 1930:

* * * and on all strips, plates, or sheets of iron or steel of whatever shape, other than polished, planished, or glanced sheet iron or sheet steel,…