Forrest v. United States

Evans, Judge:

This is an action against the United States to recover money claimed to have been collected in excess of the amount due upon importations of a commodity described on the invoices as feeding rolled oats from Canada imported into the port of Noyes, Minn. Two cases were consolidated and tried together. The collector of customs assessed duty on the importations at 80 cents per 100 pounds under the provision of paragraph 726 of the Tariff Act of 1930 for “rolled oats.” That paragraph is in the following language:

Par. 726. Oats, hulled or unhulled, 16 cents per bushel of thirty-two…