United States v. Britt

The merchandise in this case is malt extract imported in bottles. It is invoiced as “Loeflund’s Malt Extract,” and the bottle containing the same is so labeled. It is composed, as shown by the chemist’s report, of 85.70 per cent solids and 14.30 per cent water. The question is whether it is dutiable at 45 cents per gallon as fluid malt extract, as claimed by the importers and held by the Board of General Appraisers, or at 45 per cent ad valorem as condensed malt extract, as assessed by the collector and claimed by the Government under paragraph 246 of the act of 1913, which reads as follows:

24…