United States v. Downing,
201 U.S. 354 (1906)

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U.S. Supreme Court

United States v. Downing, 201 U.S. 354 (1906)

United States v. Downing

No. 104

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.

Page 201 U. S. 356

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