held: 1. That the construction of the tariff act by the treasury department, was not conclusive upon either party, and that the collector was not justified by such instructions, in imposing duties not warranted by law.
2. That, on the proofs, the article was entitled to be admitted to entry on payment of a duty of 5 per cent, ad valorem. Judgment for the plaintiff for the difference, with interest, the amount to be adjusted at the custom-house.