Walker Goulard Plehn Co. v. United States

Kitícheloe, Judge:

These suits, arising at the port of Boston, Mass., are for the recovery of duty alleged to have been illegally levied by the collector on certain imported merchandise variously invoiced as Globular embossed greaseproof paper, Globular genuine greaseproof paper, or as Globular genuine embossed greaseproof paper. It was returned by the appraiser as uncoated paper covered with a design, embossed. The paper was assessed for duty at the rate of 4}£ cents per pound and 10 per centum ad valorem under that part of paragraph 1405 of the Tariff Act of 1930 which, so far as pertinent,…