U.S. Supreme Court
United States v. Downing, 201 U.S. 354 (1906)
United States v. Downing
Argued March 2, 1906
Decided April 2, 1906
201 U.S. 354
Carbon sticks from twelve to twenty inches in length and which require only a light and inexpensive process to adapt them for use in electric lighting are manufactured articles similar in material, quality, texture and use to carbon 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.
The facts are stated in the opinion. chanrobles.com-red