United States v. Central Westrumite Co.

The merchandise is so-called “westrumite asphalt,” manufactured in Canada, and imported at the port of Port Huron, Mich.

The return of the collector states that the duty of 30 per cent ad valorem levied by him was under the provisions of paragraph 56 of the tariff act of 1909 “on certain westrumite (liquid asphalt) * * * returned by the appraiser as liquid asphalt and ammonia (as paint) * *

The protestan! claimed that the goods were dutiable under paragraph 90 of that act as “asphaltum * * * dried or otherwise advanced in any manner * * *.”

At the hearing before the Board of General Appraisers…