United States v. Conkey

The merchandise involved in this case contains 53.48 per cent of solid matter and 46.52 per cent of water. It is a dense substance, having almost the consistency of molasses, and was classified by the collector of customs at the port of Boston, Mass., as condensed extract of malt, dutiable at 45 per cent ad valorem under the provisions of paragraph 309 of the tariff act of 1909, which paragraph reads as follows:

309. Malt extract, fluid, in casks, twenty-three cents per gallon; in bottles or jugs, forty-five cents per gallon; solid or condensed, forty-five per centum ad valorem.

The importers…