Taylor v. United States

Johnson, Judge:

This is a protest against the collector’s reliqui-dation of certain entries following a judgment of this court in W. A. *247Taylor & Co. v. United States, 28 Cust. Ct. 461, Abstract 66588. It is claimed that the reliquidation, which resulted in an increased total amount of duties, was illegal on the ground that section 514 of the Tariff Act of 1930 does not confer the right to claim a higher rate or amount of duty than that assessed on liquidation; that, therefore, the original protests herein were illegal and void; and that the court had no jurisdiction in the matter.

This case was…