United States v. International Clearance Co.

Hatfield, Judge,

delivered tbe opinion of the court:

This is an appeal by the Government from a judgment of the Board of General Appraisers sustaining the protest of the importer to the collector’s assessment of duty on certain importations of cattle from Canada.

*431The cattle were shipped from Winnipeg, Canada, to South St. Paul, Minn. Some shipments crossed the border at Pembina, N. Dak., and the other shipments at Noyes, Minn., at which ports consumption entries were made.

It appears from the record that the cattle were purchased at various places in Canada and brought to the stockyards at…