Selsi Co. v. United States

Dallinger, Judge:

These are suits against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on particular importations of barographs. Duty was levied thereon at the rate of $6.25 each and 65 per centum ad valorem under paragraph 368 (a) of the Tariff Act of 1930 as mechanisms or devices of the kind therein made dutiable at those rates. It is claimed that said articles are properly dutiable at 27% per centum ad valorem under paragraph 372 of said act, as machines not specially provided for.

The plaintiff called…