J. E. Bernard & Co. v. United States

Kincheloe, Judge:

The plaintiff herein seeks a refund of duty assessed on 168 books entitled “The March of Man,” which were *85classified and assessed for duty at 20 per centum ad valorem under paragraph. 1410 of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom (T. D. 49753), as bound books of other than bona fide foreign authorship. The said books are claimed to be properly dutiable at 7}í per centum ad valorem under said paragraph 1410 and said trade agreement, as books of bona fide foreign authorship.

A copy of the books in question was put in evidence by the…