United States v. Downing

Citations

• 201 U.S. 354
• 26 S. Ct. 476
• 50 L. Ed. 786
• 1906 U.S. LEXIS 1795

Syllabus

<p>Carbon sticks from twelve to twenty inches in length and which require only a slight and inexpensive process to adapt them for use in electric lighting are manufactured articles similar in material, quality, texture and use to carbons for electric lighting enumerated in paragraph 98 of the Tariff Act of 1897, 30 Stat. 156, 205, and therefore under § 7 of that act are subject to the same duty.</p>