Charles T. Smith, Inc. v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on 305 bushels of wheat, the product of Canada. The commodity was classified under the provision for “wheat” and returned for duty at 42 cents per bushel of 6Q pounds under paragraph 729 of the Tariff Act of 1930 and the plaintiff claims that it is dutiable at only 10 per centum ad valorem under the provision for “wheat, unfit for human consumption” in the same paragraph, or at 5 per centum ad valorem under the same provision in the trade agreement with Canada, T. D.…