Border Brokerage Co. v. United States

Mollison, Judge:

The 68 protests enumerated in the schedule attached to and made a part of this decision were consolidated for trial. They involve importations of sperm oil from Canada which were assessed with duty at the rate of 3% cents per gallon under the provisions of paragraph 52 of the Tariff Act of 1930, as modified by the Presidential proclamation reported in T. D. 51802. , The claim made in each of the protests is for duty at the rate of l}i cents per gallon under the said paragraph, as modified. The competing provisions read as follows:

Oils, animal and fish:

Sperm, crude_per gal.

Sperm…