Canion v. United States

DoNloN, Judge:

The facts in this suit are not in dispute. Two thousand bags of Madagascar butter beans were consigned from Durban, the port of lading, to Klein Bros., Inc., at Stockton, California. The beans arrived in Houston on March 29, 1961, and were entered there by plaintiff Canion, a licensed customhouse broker, on *294April 4, 1961, 'by a warehouse entry at the then prevailing duty rate of 3 cents per pound under paragraph 765, Tariff Act of 1930. The usual bond, covering a warehouse entry, was filed with the Houston collector.

On April 14,1961, the representative at Dallas of the United…