Peabody v. United States

Slices and chunks of pineapples put up in tins containing water, and classified by the collector as pineapples, prepared or preserved, not otherwise specially provided for, were assessed for duty at 2 cents per pound on the weight of the pineapples and water under that part of paragraph 746 of the act of 1922, which reads as follows:

746. Pineapples * * *; otherwise prepared or preserved, and not specially provided for, 2 cents per pound

The importers protested that the duty of 2 cents per pound should have been assessed by the collector upon the weight of the pineapples only and not on the…