United States v. Great Pacific Co.

Graham, Presiding Judge,

delivered tte opinion of the court:

This is an appeal from a judgment of the United States Customs Court. The appellee Great Pacific Co. imported rice at the port of San Francisco, Calif., under the Tariff Act of 1922, on various dates from January 13 to June 2, 1926, which was classified by the collector as milled rice, at two cents per pound under paragraph 727 of said act. The appellee Shui Tai & Co. imported similar rice on March 4, 1931, under the Tariff Act of 1930, which was classified as milled rice at two and one-half cents per pound under paragraph 727 of the…