Matson Navigation Co. v. United States

Keeee, Judge:

In this suit the plaintiff seeks to recover certain customs duties alleged to have been illegally assessed by the collector at San Francisco, Calif., upon the bottles contained in one case of hock wine which were withdrawn from bonded warehouse and supplied to the American vessel Lurline, one of the vessels of the Matson Navigation Co., under the provisions of section 309 (a) of the Tariff Act of 1930. The wine contained in the bottles was returned exempt from duty under said section. Duty, however, was assessed upon the twelve bottles contained in the case at the rate of Y¿ cent…