Greene Cattle Co. v. United States

Johnson, Judge:

Controversy here arises over the proper weight to be used for the assessment of duty at 2^ cents per pound under paragraph 701 of the Tariff Act of 1930 upon 1,940 head of cattle imported from Mexico through the port of Nogales, Ariz. The importer contends that an allowance should be made for excessive moisture and impurities which was included by the collector in the weight of the cattle.

At the trial of this case it was agreed between counsel that at least 5 pounds of water were carried by each animal in the hair and on its hide when imported and at the time it was weighed,…