United States v. De Villamil

Meats which arrived at the port of San Juan, P. R., on May 11, 1921, and which were duly entered for consumption on the 26th of May, 1921, were assessed for duty by the collector of customs at 25 per cent ad valorem under the provisions of paragraph 14 of the *256emergency tariff act which, paragraph, in so far as pertinent reads as follows:

Par. 14. Fresh or frozen beef, veal, mutton, lamb, and pork, 2 cents per pound. Meats of all kinds,- prepared or preserved, not specially provided for herein, 25 per centum ad valorem. ■

The importer protested that the merchandise was imported and entered for…