James Richardson & Sons, Ltd. v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on merchandise entered as 634,400 pounds of oat scalpings. The collector divided the importation, for duty purposes, into two classifications, namely cultivated oats and scalpings. Duty was assessed on the percentage of cultivated oats in the shipment at 8 cents per bushel under paragraph 726 of the Tariff Act of 1930, as modified by the trade agreement with Canada (T. D. 49752) and on the balance of the shipment at 5 per centum ad valorem as scalpings under paragraph 731,…