James Akeroyd & Son v. United States

The merchandise involved herein consists of New Zealand wool, entered at the port of Philadelphia by appellant on June 22, 1922.

On October 26, 1922, liquidation took place, the wool being classified and assessed for duty at 45 cents per pound under the provisions of paragraph 18 of the Emergency Tariff Act of 1921. On December 18, 1922, appellant filed with the collector a protest against the liquidation at 45 cents per pound, claiming the merchandise to be dutiable at 30 cents per pound, as washed wool, under the provisions of said paragraph 18 of the Emergency Tariff Act of 1921.

On May 23,…