Newhall v. United States

This case involves the dutiability of sulphur imported from Japan in 1908, 1909, and 1910. It was assessed for duty by the collector, and the Government here claims the same to be dutiable under paragraph 84 of the tariff act of 1897 and paragraph 81 of the tariff act of 1909, the material parts of which are identical and read as follows: Sulphur, refined or sublimed, or flowers of, * * *.

A duty of $8 per ton was imposed by the earlier and $4 per ton by the later act.

The importers, and there are "several in this case, claim the merchandise to be entitled to free entry under paragraph 674 of…