Gallagher v. United States

The collector of customs at the port of New York classified a consignment of pumice stone as wholly or partly manufactured and *60assessed it for duty at tbree-eigbths of 1 cent per pound under that part of paragraph 89 of the tariff act of 1909 which reads as follows:

89. Pumice stone, -wholly or partially manufactured, three-eighths of one cent per pound; * * *. ■

The importers protested that the pumice stone was unmanufac-tured, valued at over $15 per ton, and therefore dutiable at one-fourth of 1 cent per pound under that part of paragraph 89 which reads as follows:

89. Pumice stone, * * *…