United States v. Bacile

This appeal involves the same issue as that decided this day by the court in United States v. Palma, infra (4 Ct. Cust. Appls., 140; T. D. 33412).

Olive oil was imported in tins containing approximately 5 gallons. The question arose as to the applicability of the rate of duty under paragraph 38 of the tariff act of 1909, which is as follows:

38. Olive oil, not specially provided for in this section, forty cents per gallon; in bottles, jars, kegs, tins, or other packages, containing less than five gallons each, fifty cents per gallon.

The collector reported in this case as follows:

As the quantity…