M. S. Cowen & Co. v. United States

Cline, Judge:

This is a' suit against the United States in which the plaintiff seeks to recover all or a part of the duty assessed on certain peanuts coming into the United States from the Philippine Islands. Duty was assessed at 7 cents per pound under the provision for shelled peanuts in paragraph 759 of the Tariff Act of 1930, and the plaintiff claims that the commodity is free of duty under section 301 of said act, or that the portion of the shipment which was of Philippine origin is free of duty under that section and sec*11tion 508. The pertinent parts of the tariff provisions raised by tbe…