Speiden v. United States

Tilson, Judge:

Tbe merchandise the subject of this suit consists of a product known as wool wax which was classified by the collector of customs as an animal wax, not specially provided for, and accorded free entry for normal tariff purposes under paragraph 1796 of the Tariff Act of 1930, but a tax of 3 cents per pound was levied upon the merchandise under the first provision of section 601 (c) (8) of the Revenue Act of 1932, as amended by section 701 of the Revenue Act of 1936, which has been codified as section 2491 (a) of the Internal Revenue Code.

Two claims are made in the protest, the…