Burr v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed at the rate of 3 cents per pound on 203 head of cattle (steers) weighing over 700 pounds each, entered for warehouse at Calexico, Calif., on July 29, 1939, and withdrawn on October 2, 1939. The plaintiff claims that a portion of the cattle should have been assessed at 1% cents per pound by virtue of the trade agreement with Canada (T. D. 49752) instead of at 3 cents per pound under paragraph 701 of the Tariff Act of 1930 as amended by the trade agreement. The provision in…