United States v. Palma

This appeal concerns an importation of olive oil in tins containing approximately 5 gallons each. The applicable provision of the tariff act of 1909 under which the importation was rated for duty is paragraph 38, as follows:

38. Olive oil, not specially provided for in this section, forty cents per gallon; in bottles, jars, kegs, tins, or other packages, containing less than five gallons each, fifty cents por gallon.

There 'Was no testimony introduced at the hearing before the Board of General Appraisers and the facts, determinative of the issue found their place in the record by stipulation,…