Swan & Finch Co. v. United States

PLATT, District Judge.

The article in controversy was invoiced as olein, but is shown by the testimony to be also known as wool olein or “wooleine.” It is described by the Board of General Appraisers as consisting of “a dark reddish oil distilled from wool grease.” By an admitted error it was classified as an acid. The board, without approving the collector’s assessment, held that it should have been classified as a distilled oil under Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 3, 30 Stat. 151 (U. S. Comp. St. 1901, p. 1627) and overruled the importers’ contention for…