Cooke v. United States

Evans, Judge:

This is an action against the United States in which the plaintiff seeks to recover money claimed to have been paid in excess of the amount due as customs duties on certain cattle imported from Canada and entered September 1, 1937. The importation consisted of 6 cows and 2 calves. The collector of customs at the port of entry assessed duty on the cows at the rate of 3 cents per pound under the provisions of paragraph 701 of the Tariff Act of 1930, for cattle weighing 700 pounds or more each, and upon the calves at the rate of 2){ cents a pound. The plaintiff claims in his protest…