Bangor & Aroostook Railroad v. United States

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

Merchandise, which, according to the report of the collector, consisted of ground tankage, was assessed for duty by him at 20 per centum ad valorem under paragraph 1459 of the Tariff Act of 1922, which reads as follows:

Par. 1459. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of 10 per centum ad valorem, and on all articles manufactured, in whole or in part, not specially provided for, a duty of 20 per centum ad valorem.

The…