American Sugar Refining Co. v. United States

The appellants made the following importations of sugar at the port of New York, upon which duty should be assessed under the provisions of the tariff act of 1897: By the ship Strathdon, March 20, 1898, 23,700 packages; by the Arecuna, September 20,1898, 8,847 packages, and by the Asphodel, January 23, 1899, 101,626 packages.

At the time of these importations paragraph 209 of said tariff act provided that such sugars should be tested by the polariscope and that *229the results of such polariscopic tests should, determine the classification of the sugars upon which duty at the rates provided in the…