United States v. Swift

Barber, Judge,

delivered tbe opinion of the court:

This appeal by the Government relates to the classification of beef and calf livers under the Tariff Act of 1922. No evidence was taken before the Board of General Appraisers. Two protests are involved.' The collector's return describes the merchandise covered by one protest as fresh beef and calf livers; by the other as fresh beef livers.

The Board of General Appraisers' found that these livers were frozen. They are so referred to by counsel upon both sides and we dispose of the case upon the theory that, as imported, these livers were in a…