United States v. Prosser

Prosser & Son imported into New York 84 cast-steel grinding parts, weighing about 1,000 pounds each, to be used in certain kinds of mills for grinding in the manufacture of cement. Duty was assessed *23by the collector at 45 per cent ad valorem- under the provisions of paragraph 193 of the tariff act of July 24, 1897, which reads as follows:

Articles or wares not specially provided for in this act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum or other metal, and whether partly or wholly manufactured, forty-five per cent ad valorem.