Pan American Standard Brands, Inc. v. United States

RICHARDSON, Judge.

This action was brought to recover customs duties alleged to have been illegally assessed on imported coffee by the collector of customs at the port of San Juan, P. R. It involves four cases which have been consolidated for trial.

The ease was submitted upon an oral stipulation of fact entered into at the trial by counsel for the parties. The facts may be summarized briefly as follows:

By congressional enactment, 19 U.S. C.A. § 1319 (section 319, Tariff Act of 1930), the Legislature of Puerto Rico was authorized to levy customs duties on coffee imported into Puerto Rico.…