Adolf Goldmark & Sons Corp. v. United States

WalKeb, Judge:

Tbis suit against the United States arises out of the action of the collector of customs at the port of New York imposing; a tax or duty under the'provisions of the Sugar Act of X937 (Ch. 898, title IY, sec. 403, 50 Stat. 913) at the rate of 0.5144 cent per pound on the total sugar content of certain marmalade imported from England. The pertinent portion of that statute reads as follows:(a) In addition to any other tax or duty imposed by law, there shall be imposed, under such regulations as the Commissioner of Customs shall prescribe,, with the approval of the Secretary of the…