United States v. Davies, Turner & Co.

BlaNd, Judge,

delivered tbe opinion of the court:

Ten casks of ammonium sulphocyanide were classified by the collector under paragraph 5 of the Tariff Act of 1922, which is as follows:

Par. 5. All chemical elements, all chemical salts and compounds, all medicinal preparations, and all combinations and mixtures of any of the foregoing, all the foregoing obtained naturally or artificially and not specially provided for, 25 per centum ad valorem.

The importer had entered the same as free of duty under paragraph 1565 of the same act, and protested the classification of the collector, claiming it to…