United States v. Baltimore & Ohio R. R.

The Baltimore & Ohio Railroad Co. entered at the port of Baltimore for the account of Mitsui & Co. (Ltd.), of New York, a shipment of alloy from India. It was designated in the invoice as ferromanganese and entered at the rate of 1% cents per pound on the manganese content under paragraph 302 of the Tariff Act of 1922 for ferroman-ganese containing more than 1 per centum' of carbon.

Following instructions from the Treasury Department the collector liquidated the entry at 1% cents per pound on the manganese content plus 15 per centum ad valorem, as manganese silicon.

The appraiser’s report reads…