Albers Bros. Milling Co. v. United States

Evans, Judge:

This cause is before us on a rehearing of our decision published as T. D. 49374, 73 Treas. Dec. 153, where the facts are stated. Both sides moved for a rehearing, neither being satisfied with the holding of that decision that the merchandise be assessed on the basis of a segregation of the proportion of seeds found to have germinating qualities.

The record showed that by tests made but 54 per centum of the imported commodity germinated. A reexamination of the testimony discloses that this fact cannot be readily ascertained by the customs officials, but that it requires a period of…