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HENRY E. FRANKENBERG CO. v. UNITED STATES

No. 257.

206 U.S. 224 (1907)

27 S.Ct. 628

51 L.Ed. 1034

HENRY E. FRANKENBERG COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided May 13, 1907.

Attorney(s) appearing for the Case

Mr. Frederick W. Brooks for petitioner.

Mr. Assistant Attorney General Sanford for respondent.

MR. JUSTICE McKENNA delivered the opinion of the court.

The question involved in this case is whether certain importations of metal beads are dutiable under paragraph 408 of the tariff act of July 24, 1897, at thirty-five per cent. ad valorem, or at forty-five per cent. ad valorem under paragraph 193.

The collector assessed them at the latter rate. The petitioner protested. Upon submission of the protest to the board...

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