Balfour, Guthrie & Co. v. United States

Eight hundred and six kilos of a product invoiced as solid molasses was classified by the collector of customs at the Port of San Francisco as molasses not specially provided for, and assessed for duty at $0.061625 per gallon under paragraph 502,- Tariff Act of 1922, which reads as follows:

Par. 502. Molasses and sugar sirups, not specially provided for, testing not above 48 per centum total sugars, twenty-five one-hundredths of 1 cent per gallon; testing above 48 per Centura total sugars, two hundred and seventy-five one-thousandths of 1 cent additional for each per centum of total sugars and…