United States v. Wyman & Co.

This is an appeal from a decision of the Board of General Appraisers sustaining a protest reversing assessment of duty made by the sur*441veyor of customs at the port of St. Louis. The merchandise in question consists of an iron cylinder containing liquid sulphurous acid. The acid was passed free,'but the cylinder was assessed for duty at the rate of 30 per cent ad valorem under paragraph 151 of the tariff law of 1909, which, so far as material, reads as follows:

151. * * * Cylindrical or tubular tanks or vessels, ior holding gas, liquids, or other material, whether full or empty, thirty per…