Lekas v. United States

Several entries of canned beans were made at the port of New York. The collector severally classified the beans upon the full weight of tbe contents of the cans, at two cents per pound, as beans, prepared or preserved, under paragraph 763 of the Tariff Act of 1922, which paragraph is as follows:

Par. 763. Beans, not specially provided for, green or unripe, one-half of 1 eent per pound; dried 1% cents per pound; in brine, prepared or preserved in any manner, 2 cents per pound.

In each case the importer protested, claiming the goods to be dutiable on their net weight, less water and containers,…