Boland v. United States

Johnson, Judge:

This action involves the duty assessed at the rate of 50 per centum ad valorem under section 466 of the Tariff Act of 1930 upon the cost of certain shifting boards, grain bags, separation cloths, burlap, and tying rope, placed aboard the SS. Heywood Broun at Montreal, Canada, as ships’ equipment.

At the trial of the case, it was orally stipulated and agreed between counsel for both sides as follows:

1. This is an action against the assessment of duties in the amount of $5,529.50 on certain shifting boards and grain bags, separation cloths, burlap, and tying rope, which were put…