Porto Rico Brokerage Co. v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, holding certain coffee brought into the port of San Juan, Porto Rico (now Puerto Rico, and so'referred to hereinafter, see 47 Stat. 158, ch. 190), from the United States, during the months of February, March, and April, 1931, dutiable at 10 cents per pound as assessed by the collector at that port by virtue of the provisions of Joint Resolution No. 59, adopted by the Legislature of Puerto Rico’, approved by the Governor May 5, 1930, and section 319 of the Tariff Act of 1930, enacted June 17 of that year.

We…