United States v. Sprague

Olive oil entered at the port of Chicago was classified by the collector of customs as olive oil in tins containing less than 5 gallons each: The oil was accordingly assessed for duty at 50 cents per gallon under the provisions of paragraph 38 of the tariff act of 1909, which paragraph reads as follows:

38. Olive oil, not specially provided for in this section, forty cents per gallon; in bottles, jars, kegs, tins, or other packages, containing less than five gallons each, fifty cents per gallon.

The importers protested that the oil was dutiable at 40 cents per gallon under the provisions of the…