S. M. Brachman & Co. v. United States

Bkown, Judge:

This suit against the United States was brought at New York to recover customs duties claimed to have been illegally collected on certain dogskins imported from China in the period 1930 to 1936.

The collector of customs took duty at 25 per centum ad valorem under paragraph 1519 (a) of the Tariff Act of 1930. Said paragraph reads as follows:

Par. 1519. (a) Dressed furs and dressed fur skins (except silver or black fox), and plates, mats, linings, strips, and crosses of dressed dog, goat, or kid skins, 25 per centum ad valorem; all the foregoing, if dyed, 30 per centum ad valorem.(b)…