Sokol v. United States

Evans, Judge:

This is an action against the United States brought to recover money claimed to have been illegally collected and paid upon an importation of sesame seed. The collector of customs at the port of Chicago allowed free entry under the Tariff Act of 1930 (paragraph 1727), but an internal revenue tax of 2 cents a pound was imposed under the provisions of section 701 of the Revenue Act of 1936. We set out for convenience of reference the provisions of the acts in question.

Tariff Act of 1930.

Par. 1727. Oil-bearing seeds and nuts: Copra, hempseed, kapok seed, palm nuts, palm-nut kernels,…