Pacific Customs Brokerage Co. v. United States

Walker, Judge:

This is a suit brought against the United States at the-port of Portland, Me., for the recovery of money claimed to have been illegally exacted as customs duties. The merchandise involved consists of rough sawed birch sticks on which the collector of customs assessed duty at the rate of 10 per centum ad valorem under the provision in paragraph 406 of the Tariff Act of 1930 for “all like blocks or sticks, roughhewn, or rough shaped, sawed or bored.” Plaintiff makes alternative claims: (1) that the merchandise is entitled to free entry under the provisions of paragraph 1806 of the…