Franklin Sugar Refining Co. v. United States

HOLLAND, District Judge.

This is an appeal from the decision of the Board of General Appraisers, affirming the action of the collector of customs at Philadelphia in assessing countervailing duties up*748on certain importations of sugar, some of which were imported under Act Aug. 87, 1894, c. 349, 28 Stat. 509, from France, and others imported under the act of 1897 from Austria.

As to the importations from France under the tariff act of 1894, the countervailing duty was levied by the collector upon authority of the department circular issued by the Treasury Department, signed by the Assistant…