Court Opinion

ID: 8860682
Source: CourtListenerOpinion
Date Created: 2022-11-26 17:47:22.306954+00
Date Added: 2024-06-11T17:05:48.624181
License: Public Domain

PEE CUEIAM.
It is not disputed that, unless the merchandise be tissue paper, it is properly included in paragraph 422. There is no other paragraph specially providing for it. The sole question presented, therefore, is whether it is “tissue paper.” We do not find in the phraseology of paragraph 419 any reason for holding that the words “tissue paper,” as used therein, are not to he interpreted in accordance with the general rule; or that congress intended them to have any other or different meaning from that which they had in trade and commerce. The testimony before the board of general appraisers upon the question whether this importation was one variety of the “tissue paper” of commerce was very conflicting, and the additional evidence taken in the circuit court presents a like conflict. Under the circumstances we see no reason for reversing the decisions below. Decision of circuit court affirmed.