Penick & Ford Ltd. v. United States

The appellant imported by the tank steamer Warwick, by official gauge, 1,140,105 gallons of blackstrap molasses, and entered the same at New Orleans, La., December 16,1922. The collector classified the same for duty under paragraph 502 of the tariff act of 1922 as a molasses not imported to be commercially used for the extraction of sugar, or for human consumption, and as testing above 52 per cent of total sugars, at one-sixth of 1 cent plus one-sixth of 1 cent, plus 20 per cent of one-sixth of 1 cent per gallon. The importer protested, which protest was duly overruled and an appeal perfected…