H. F. Ritchie & Co. v. United States

Evans, Judge:

This is an action against the United States to recover money paid as customs duties upon an importation of what is described as “lime juice in casks,” imported from the British West Indies. Duty was assessed on the commodity at the rate of 70 cents per gallon under the provisions of paragraph 806 of the Tariff Act of 1930, which, so far as pertinent, is in the following language:(a) Cherry juice, prune juice, or prune wine, and all other fruit juices and • fruit sirups, not specially provided for, containing less than one-half of 1 per centum of alcohol, 70 cents per gallon * * *.