United States v. Petry Co.

The merchandise now in question consists of two cases of books which were invoiced at London, England, and were entered at the port of New York.

The importer claimed free entry for the books as textbooks, under the enumeration of “textbooks used in schools and other educational institutions,” in paragraph 426 of the tariff act of 1913.

The collector, however, held that in fact the books were not textbooks. He accordingly assessed them with duty at the rate of 15 per cent ad valorem under the provision for books not specially provided for in paragraph 329 of the act.

The importer protested,…