Union Brokerage Co. v. United States

In 1936 appellant imported at Portal, N. Dak., 31 shipments of live cattle. The weighers of the cattle reported to the collector with respect to some of the importations both gross and net weights, making allowances for tare in reporting the net weight. Some of the entries were liquidated upon the net weights reported, while others were liquidated upon the gross weights. Those entries.which were liquidated upon the net weights of the cattle were reliquidated upon their gross weights, pursuant to instructions of the Commissioner of Customs- that no allowance for tare was permissiblp.

Five…