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

This is an appeal from a judgment of the United States Customs Court, First Division.

Merchandise, consisting of dogfish-liver oil, was assessed for duty by the collector at the port of Seattle, Wash., at 10 per centum ad valorem as drugs, advanced in value, under paragraph 34 of the Tariff Act of 1930. It was also assessed with an additional tax of 1/ cents per pound, pursuant to section 601 (c) (8) of the Revenue Act of 1932 (47 Stat. 259), as amended by section 602 of the Revenue Act of 1934 (48 Stat. 762), as amended by section 701 of the Revenue Act of 1936 (49 Stat. 1742), as amended by…