United States v. Hammond

This appeal involves the construction of the provisions of paragraph 718 of the Tariff Act of 1922, which read as follows:

Salmon, pickled, salted, smoked, kippered, or otherwise prepared or preserved, 25 per centum ad valorem; finnan haddie, 25 per centum ad valorem; dried fish, salted or unsalted, 1)4 cents per pound; smoked herring, skinned or boned, 2)4 cents per pound; all other fish, skinned or boned, in bulk, or in immediate containers weighing with their contents more than fifteen pounds each, 2)4 cents per pound net weight.

The appraiser’s answer to the protest is as follows:

The…