Fireproof Products Co. v. Amerlux Steel Products Corp.

Between June and September, 1928, defendant, by five separate contracts, sold to plaintiff steel angles and channels, imported from Europe. This merchandise was dutiable, under paragraph 312 of the Tariff Act of 1930 (46 U. S. Stat. at Large, 590, at p. 612), at one-fifth of a cent a pound. The Customs Collector, zealous in his duties towards the government, thought this merchandise was dutiable, under paragraph 304 of the Tariff Act of 1930 (46 U. S. Stat. at Large, 590, at p. 610), at three-tenths of a cent a pound. He demanded the higher duty. The seller *880paid, it under protest, and,…