Standard Fruit & Steamship Co. v. United States

Tilson, Judge:

By this suit against the United States plaintiff seeks to recover a certain sum of money alleged to have been illegally exacted upon imported steam engines, dynamos, and spare parts. Duty was levied upon this merchandise as an entirety at the rate of 35 per centum ad valorem under paragraph 353 of the act of 1930. There is nothing among the official papers which gives any indication as to how the collector classified this merchandise. The plaintiff claims the merchandise, as an entirety, to be properly dutiable at 27% per centum ad valorem under paragraph 372 of the act of 1930,…