Rice Millers' Ass'n v. United States

Rice consigned to William J. Oberle (Inc.), the Levy Rice Milling Co., and John D. Russ was classified by the collector of customs at the port of New Orleans as broken rice, and assessed for duty at one-half of 1 cent per pound under that part of paragraph 727 of the Tariff Act of 1922 which reads as follows:

727. * * * broken rice and rice meal * * * one-half of 1 cent per pound.

The Rice Millers’ Association, an association of American manufacturers, protested against the action of the collector on the ground that the importation was not broken rice and should have been assessed for duty as…