American Bitumuls Co. v. United States

Keefe, Judge:

The merchandise at issue here, consisting of certain crude oil imported in bulk, was assessed for duty under section 3422 of the Internal Revenue Code and T. D. 50040 at the rate of % cent per gallon, upon the basis of the weigher’s return of weight. The plaintiff claims that duty was taken upon too great a quantity because an allowance was not made for excessive moisture, etc., in accordance with section 507 of the Tariff Act of 1930, and articles 810 and 811 of the Customs Regulations of 1937.

At the trial the liquidator of the entries and the Government chemist testified for…