Standard Oil Co. v. United States

Keeee, Judge:

The collector here assessed duty at 50 per centum ad valorem under section 466, Tariff Act of 1930, upon the cost of materials and repairs made in a foreign port to the propeller of the S. S. Joseph Seep. The plaintiff claims that duty should not have been collected because the repairs were made in order to secure the safety and seaworthiness of the vessel so as to enable her to reach her port of destination, and that the need for the repairs was occasioned because of stress of weather or other casualty.

At the trial counsel for the Government moved to dismiss the protest for two…