Maltus v. United States

An importation reported by the appraiser at the port of New York to be orchid plants was assessed for duty by the collector of customs at 25 per cent ad valorem as orchids under paragraph 210 of the tariff act of 1913, which reads as follows:

210. Orchids, palms, azalea indica, and cut flowers,' preserved or fresh, 25 per centum ad valorem; lily of the valley pips, tulips, narcissus, begonia, and gloxinia bulbs, $1 per thousand; hyacinth bulbs, astilbe, dielytra, and lily of the valley clumps, $2.50 per thousand; lily bulbs and calla bulbs or corms, $5 per thousand; herbaceous peony, Iris…