Harris v. United States

Some 400 or 500 protests are’involved in this case. The question at issue is whether the importers shall receive an allowance in duty for rot in certain Almería grapes imported in barrels at the port of Boston during, the seasons of 1911 and 1912, and assessed for duty under paragraph 276 of the tariff act of 1909. The importers claim the allowance under subsection 22 of section 28 of the same act and regulations prescribed by the Secretary of the Treasury thereunder, published in T. D. 80023.

When the protests were first heard it seems the greater part thereof were sustained. Subsequently an…