United States v. Thomas

A deliberate mixture of forty-five tons, three hundredweight and seven pounds of linseed oil, and two tons, seven hundredweight, two-quarters and three pounds of extracted soya-bean oil was entered by importers as one hundred steel drums of mixed vegetable oil, under paragraph 58 of the Tariff Act of 1922, at 25 per centum ad valorem, and was classified by the collector, under paragraph 54] same act, as linseed oil, at 3.3 cents per pound.

Paragraphs 54 and 58, supra, are as follows:

Par. 54. Oils, expressed or extracted: Castor oil, 3 cents per pound; hemp-seed oil, 1J4 cents per pound;…