Worthington v. Abbott

Citations

• 124 U.S. 434
• 8 S. Ct. 562
• 31 L. Ed. 494
• 1888 U.S. LEXIS 1878

Syllabus

<p>Rolled iron, in straight flat pieces, about twelve feet long, three-eighths of an incl} wide, and three-sixteenths of au inch.thick, slightly curved on their edges, made for the special purpose of making nails, known in commerce as nail-rods, not bought or sold as bar iron, and not known in a commercial sense as bar iron, was not dutiable at one and one-half cents a pound, as “ bar iron, rolled or hammered, comprising flats less than three-eighths of an inch or more than two inches thick, or less than one inch or more than six inches wide,” under § 2504 of the Revised Statutes, (p. 464, 2d ed.,) but was dutiable at one and one-fourtli cents a pound, as “ all other descriptions of rolled or hammered iron not otherwise provided for,” under the same section (p. 465).</p>