Westergaard, Berg-Johnsen Co. v. United States

Cole, Judge:

We introduce this opinion with the following statement of facts, stipulated at the trial between counsel for the respective parties:

That the merchandise is stockfish reliquidated at 2)4 cents per pound under Paragraph 717 (c) of the Tariff Act of 1930, under the principle of the decision in the case of B. R. Anderson & Company v. United States, C. D. 740, decided February 25, 1943.

*2That such merchandise had previously been the subject of a decision on May 19, 1932, in the case of A. Magnano v. United States, T. D. 45672, and therein held dutiable at 1% cents per pound, under said…