American Mail Line, Ltd. v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division. Appellant filed a protest against the action of the Collector of Customs at the port of Seattle in assessing duty at 50 per centum ad valorem, under section 466 of the Tariff Act of 1930, upon the expenses of certain painting done to the S. S. President Jefferson, operated and controlled by appellant. The painting was done while the ship was in the port of Shanghai, China. The paint itself was purchased in Seattle. The labor was performed by a contractor in Shanghai. The painting was done in part upon the…