Benson v. United States

The merchandise involved in this case consists of haddock and other material combined in the form of fish balls or fish pudding packed in tins. It contains, according to the statement on the label of the exhibit, a little flour, and the chemical analysis would indi*468cate also that milk is used in its preparation. The preparation contains a little more than half the amount of protein found in the fish content taken by itself. Fish is conceded to be the article in chief value in the compound.

Assessment was made under the provisions of paragraph 270 of the act of 1909 for all other fish except…