Jones v. United States

Evans, Judge:

This is an action against the United States wherein the plaintiffs seek to recover certain sums of money claimed to have been unlawfully exacted by the collector of customs at the port of Los Angeles on an importation of merchandise entered as white hulled sesame seeds. The merchandise was admitted free of so-called regular duty under the Tariff Act of 1930 because this type of merchandise is not taxed under said act. But the Internal Revenue Act of 1938, which was an amendment to the Internal Revenue Act of 1932, provides in section 702 for a duty of 1.18 cents per pound upon…