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FRANKENBERG CO. V. UNITED STATES, 206 U. S. 224 (1907)

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U.S. Supreme Court

Frankenberg Co. v. United States, 206 U.S. 224 (1907)

Henry E. Frankenberg Company v. United States

No. 257

Argued April 12, 1907

Decided May 13, 1907

206 U.S. 224

Syllabus

In construing a tariff act, the court cannot disregard the condition upon which the law makes the duty depend. Under paragraph 408 of the Tariff Act of 1897, 30 Stat. 151, 189, metal beads strung on cotton cords or strings, although only temporarily strung to facilitate transportation, are subject to the higher duty of forty-five percent, and not to the lower duty of thirty-five percent as beads "not threaded or strung."

146 F. 63 affirmed.

The facts are stated in the opinion.





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