Cargill Grain Co. v. United States

Lenroot, Judge,

delivered tlie opinion of the court:

This is an appeal from a judgment of the United States Customs Court (Third Division) overruling two protests of appellant against the assessment by the collector at New York of duty upon certain importations from Poland of rye, entered for consumption at the sub-port of Albany, N. Y., in 1934 and 1935.

For the purposes of trial the protests were consolidated.

The cause was submitted to the Customs Court upon a stipulation of the parties which, omitting paragraph 12, reads as follows:

*80It is hereby stipulated and agreed, by and between the…