F. W. Myers & Co. v. United States

Jackson, Judge,

delivered tbe opinion of tbe court:

This is an appeal from tbe judgment of tbe United States Customs Court, Third Division, in a suit against tbe United States brought by appellant to recover money alleged to have been illegally exacted by tbe Collector of Customs as customs duty on an importation of frozen beef livers. Tbe merchandise came into tbe United States at tbe port of Rouses Point, N. Y., and was there entered by appellant, a customs broker.

Tbe collector assessed duty at 6 cents per pound under tbe provisions of paragraph 706 of tbe Tariff Act of 1930 reading as…