Pike-Simmons Co. v. United States

Dallingeb, Judge:

These are suits against the United States arising at the port of Los Angeles brought to recover .certain customs duties alleged to have been improperly exacted on a particular importation of steel angles with legs or webs less than 3 inches in length. Duty was levied thereon at the rate of three-tenths of 1 cent per pound under paragraph 304 of the Tariff Act of 1922 as steel bars of the kind therein made dutiable at that rate. It is claimed that said articles are properly dutiable at one-fifth of 1 cent per pound under the. provision for steel angles in paragraph 312 of said…