Sheldon & Co. v. United States

The merchandise involved in these cases is olive oil, which was imported in various shipments to this country from Greece, Sicily, "‘and Turkey under' the tariff act of 1897. Paragraph 40 of that act laid a duty of 40 cents a gallon upon olive oil not specially provided *276.for. Paragraph 626 of the same act allowed free entry to olive oil for manufacturing or mechanical purposes, fit only for such use and valued at not more than 60 cents per. gallon. The collector classified the importations now before the court under the paragraph first above named, and assessed duty upon them at the rate…