Balfour v. United States

The undisputed facts of this case are as follows:

A consignment of over 78,000 bushels of wheat produced there was imported from Australia and entered at the port of San Fran*267■cisco by the appellants August 24, 1917. On the following day the estimated duties were paid. Final liquidation was not had until November 20 following, at which time a duty of 10 cents per bushel was assessed under paragraph 644 of the tariff act of 1913, which we quote:

Wheat, wheat flour, semolina, and other wheat products, not specially provided for in this section: Provided, That wheat shall he subject to a duty of 10…