Meyer v. United States

Tunny fish put up in tins and packed in oil or sauces were classified by the collector of customs at the port of New York as “other fish in tin packages” and assessed for duty at 30 per cent ad valorem under that part of paragraph 270 of the tariff act of 1909 which reads as follows:

270. * * * All other fish (except shellfish) in tin packages, thirty per centum ad valorem.

The importers claimed in their protest that the fish were in fact mackerel, skinned and boned, and that they were therefore dutiable either at 1J cents per pound or at 1 cent per pound under that part of paragraph 273 of…