T. S. Kennedy Co. v. United States

Brown, Judge:

This suit against the United States was brought at Tampa, Fla., to recover customs duties claimed to have been illegally exacted on certain sardines imported at that port. The collector of customs took duty thereon at 44 per centum ad valorem under the provisions of paragraph 718 (a), Tariff Act of 1930, as amended by Presidential proclamation, T. D. 46795, 64 Treas. Dec. 708.

*405As originally written by Congress paragraph 718 (a) of the act of 1930 read as follows:

Par. 718 (a) Fish, prepared or preserved in any manner, when packed in oil or in oil and other substances, 30 per centum…