Mackay Estate v. United States

JohNson, Judge;

This action, arising at the port of Noyes, Minn., was brought against the collector’s assessment of duty on frozen beef lungs imported from Canada. Two entries are involved. Entry 2589-A imported for the account of John Morrell & Co. of Ottumwa, Iowa, consists of 205 molds of “Frozen Beef Lungs.” Entry 4846-A, imported for the account of the Rival Packing Co. of Chicago, Ill., consists of 409 molds “Eroz. Inedible Beef Lungs.” To entry 2589-A is attached a certificate from the Dominion of Canada to the effect that “the meat or meat food products herein described were derived…