United States v. Baker Castor Oil Co.

The merchandise involved in this case is an importation of castor seeds or beans. Duty was assessed at the rate of 25 per cent per bushel of 50 pounds under paragraph 266 of the tariff act of 1909. The importers claimed an allowance for dirt, gravel, and other foreign substances, amounting to 4.99 jier cent, and hied a protest with the Board of General Appraisers, which protest vras sustained. The Government brings the case here by appeal.

The board found as a fact that there wa,s present about 5 per cent of dirt, gravel, etc., and directed a reliquidation accordingly, relying for authority on…