United States v. Conkey

The merchandise involved in this case is marine-glue pitch, which was classified by the collector of customs at Boston as a nonenu-merated manufactured article, dutiable at 20 per cent ad valorem under the provisions of paragraph 480 of the tariff act of 1909, Avhich,- in so far as pertinent to the issue, reads as follows:

480. That there shall be levied, collected, and paid on the importation of * * * all articles manufactured in whole or in part, not provided for in this section, a duty of 20 per centum ad valorem.

The importers protested that the goods were entitled to free entry under that…