The United States v. American Bitumuls & Asphalt Co., American Bitumuls & Asphalt Co. v. The United States

RICH, Judge.

These are cross appeals from the decision of the United States Customs Court, First Division (C.D.1799), sustaining in part, a protest by the importer and holding that the tax or duty assessed against the merchandise, which was crude petroleum and fuel oil, should be at the rate of % cent per gallon, rather than % cent, as assessed by the collector. It is contended by the Government that the rate found by the collector is correct, while the importer contends that the rate should be cent per gallon or, alternatively, that it should be % cent per gallon as found by the Customs Court.