Taylor v. United States

The importations are rapeseed meal, which was by the collector assessed for duty at 20 per cent ad valorem under paragraph 480 of the tariff act of August 5, 1909, as a nonenumerated manufactured article. The importers claim the merchandise to be entitled to free entry under paragraph 581 of the same act, which reads as follows:

581. Guano, manures, and all substances used only for manure, including basic slag, ground or unground, and calcium cyanamid or lime nitrogen.

'The Board of General Appraisers overruled the protest, held that the term “substances used only for manure” applied to a…