Murray v. United States

Keefe, Judge:

This is an action to recover alleged excess of duties exacted by the collector at New York on a shipment of linseed oil fatty acids from Rotterdam, Holland. Duty was assessed thereon as an unenumerated manufactured article at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930. The plaintiff claims that the merchandise is raw or unmanufactured and therefore dutiable *161at only 10 per centum ad valorem under the same paragraph, or that it is dutiable at the same rate as a waste under paragraph 1555, the latter claim not being stressed.

At the trial, three…