Rothschild v. United States

Certain rice, imported from Hong Kong, China, was entered for warehousing without the payment of duty at San Francisco, and, during the same year, was withdrawn for shipment to the island of Guam.' The collector of customs at San Francisco liquidated the withdrawal entry and assessed duty upon the rice at 2 cents per pound under paragraph 727 of the Tariff Act of 1922. The importers, appellants, protested the action of the collector, and claimed that under section 557 of said act they were entitled to export said rice without any payment of duties to the United States. The United States…