Protests 90428-K of Schou Gallis Co.

Keefe, Judge:

The merchandise in question consists of mineral oil in drums which was entered for warehouse August 29, 1938, and January 26, 1939, and regularly liquidated on November 1, 1938, and August 29, 1939, respectively. The mineral oil was classified as free of duty under paragraph 1733, Tariff Act of 1930, and the drums at 25 percent ad valorem under paragraph 328. However, in manner provided in section 601 (b), Revenue Act of 1932 (U. S. C. title 26, § 3430), the oil was assessed with a tax of 4 cents per gallon under section 601 (c) (4) of said act (U. S. C. title 26, § 3422). Upon…