Dollar Steamship Lines, Inc. v. United States

Keefe, Judge:

In this suit the plaintiff seeks to recover certain customs duties alleged to have been illegally assessed at Honolulu upon 144 blankets purchased by the plaintiff at Hong Kong for use upon the steamer President Coolidge. Duty was assessed thereon at 50 per centum ad valorem under the provisions of section 466 of the *24Tariff Act of 1930 as ships’ equipment. Tbe plaintiff claims that duties should be remitted .or refunded under. said section because the necessity of purchasing the blankets arose by reason of stress of weather or other casualty and the: master of the vessel was…