128 F. 469 | U.S. Circuit Court for the District of Southern New York | 1904
The tariff law provides for a duty of 15 per cent, ad valorem, by paragraph 396, for “printing paper, unsized, sized or glued, suitable for books and newspapers.” Act July 24, 1897, c. it, § t, Schedule M, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1671]. And by paragraph 401 of 15 per cent, ad valorem and 3j4 cents per pound for “writing, letter, note, hand-made, drawing, ledger, bond, record, tablet, and typewriter paper.” 30 Stat. 189 [U. S. Comp. St. 1901, p. 1672]. This importation is of handmade printing paper suitable for books and newspapers. It was assessed under paragraph 401, against a protest that it should be assessed under paragraph 396. It comes exactly within the description of paragraph 396, as printing paper “suitable for books and newspapers,” although it is handmade. There are handmade writing papers which would undoubtedly come under paragraph 401, but this being printing paper specifically mentioned under paragraph 396 as suitable for books and news
Decision reversed.