Davison v. United States

The appellants imported into tins country a quantity of copying paper from Japan. The collector classified it as “copying paper” within' the provisions of paragraph 897 of the act of 1897, and assessed upon it a duty of 6 cents per pound and also 15 per cent ad valorem.

The appellants protested, contending that the paper was not within the description of the paragraph because it was not white, colored, or printed as required by its terms, and that it properly fell within the provisions of paragraph 402 as paper not specially provided for in the act.

This protest was overruled by the board, and…