Freeman v. United States

Dallinger, Judge:

These are suits against the United States, arising at the port of Portland, Oreg., brought to recover certain customs duties alleged to have been improperly exacted on particular-importations of so-called semirotary wing pumps. Duty was levied thereon at the rate of 27% per centum ad valorem under paragraph 372: of the Tariff Act of 1930 as machines not specially provided for: It is claimed that said articles are properly entitled to free entry under-paragraph 1604 of said act as agricultural implements.

The only witness herein was John Freeman, for 7 years a member of the…