Evans v. Collector of Customs of Port of San Francisco

HAWLEY, District Judge.

The only question involved in this appeal is whether a cargo of anthracite coal containing less than 92 per centum of fixed carbon is subject to duty under the provisions of paragraph 415 of the tariff act of 1897, or whether it should be admitted free of duty under the provisions of paragraph 523 of said act. In Coles v. Collector, 40 C. C. A. 478, 100 Fed. 442, this identical question was presented to this court. It was ably argued, and received a careful and deliberate consideration. Our conclusion was that the coal in question was subject to duty, and not entitled…