American President Lines, Ltd. v. United States

Johnson, Judge:

This action involves the duty assessed upon the cost of .certain rice straw dunnage mats purchased in Singapore and placed aboard the -SS. President Polk for use in the holds of the vessel to separate bales of rubber «loaded aboard the vessel as cargo. The collector assessed duty thereon at the ■-rate of 50 per centum ad valorem under the provisions of section 466 of the 'Tariff Act of 1930, providing in part as follows:.SEC. 466. EQUIPMENT AND REPAIRS OF VESSELS.

Sections 3114 and 3115 of the Revised Statutes, as amended by the Tariff .Act of 1922, are amended to read as…