Favor v. United States

This appeal raises the question of the duty which should be imposed on portable machines for sharpening lead pencils. The machine in issue consists of a sliding socket which holds the pencil while it is pressed against a wheel with cutting edges. The wheel is revolved by a system of cogs connected with a hand crank. The machines, which are hand-power machines, weigh from 6 to 8 pounds each, and when in use are screwed to a table or other support.

The collector of customs at the port of New York classified the goods as manufactures wholly or in part of metal, not specially provided for, and…