Boak v. United States

This is an appeal from a- judgment of the United States Customs ■Court holding certain codfish, skinned, boned, and smoked, and imported in “immediate containers weighing with their contents more than fifteen pounds each,” dutiable at 2)4 cents per pound under the provision for “all other fish, skinned or boned,” contained in paragraph 718 of the Tariff Act' of 1922.

The paragraph reads as follow:

Par. 718. Salmon, pickled, salted, smoked, kippered, or otherwise prepared •or preserved, 25 per centum ad valorem; finnan haddie, 25 per centum ad valorem; *168dried fish, salted or unsalted, 1J4 cents…