American Express Co. v. United States

Several protests are involved in this case, but all relate to the same article — bayonets. Some of these importations were made while the tariff act of 1897 was in force, while others were made after the tariff act of 1909 became operative.

The single question is whether these bayonets are dutiable as “side arms” under the provisions of paragraph 154 of the act of 1897 and paragraph 153 of the act of 1909, which are as follows:

154. Swords, sword-blades, and side-arms, thirty-five per centum ad valorem.

153. Sword-blades, and swords and side-arms irrespective of quality or use, in part of metal,…