Brown v. United States

Merchandise imported at the port of Neiv York was classified by the collector of customs as beans, prepared or preserved, in tins, jars, bottles, or similar packages.. The importation was accordingly assessed for duty at 1 cent per pound, including the weight of the coverings, under the provisions of paragraph 199 of the tariff act of 1913, which, in so far as it is pertinent to the case, reads as follows:

199. Beans, * * * prepared or preserved, or contained in tins, jars, bottles, or similar packages, including the weight of immediate coverings, 1 cent per pound; * * *.

The importers…