Geo. S. Bush & Co. v. United States

Cline, Judge:

This is a suit against the United States arising out of the collector’s assessment of duty on certain merchandise, described in the invoices as mixed feed oats, under paragraphs 726 and 731 of the Tariff Act of 1930, as modified by the trade agreement with Canada, T. D. 49752. It is claimed that the merchandise is free of duty under Public Law 211, approved December 22, 1943 (57 Stat. 607), or Public Law 272, approved March 29, 1944 (58 Stat. 131).

Three entries are involved herein. Entry No. 083, dated January 22, 1944, covers merchandise imported from Canada on January 19, 1944;…