Court of Customs and Patent Appeals November 27, 1931, No. 3415 (James Akeroyd & Son v. United States)

Lenroot, Judge,

delivered the opinion of the court:

The merchandise involved herein consists of New Zealand wool, entered at the port of Philadelphia by appellant on June 22, 1922.

On October 26, 1922, liquidation took place, the wool being classified and assessed for duty at 45 cents per pound under the provisions of paragraph 18 of the Emergency Tariff Act of 1921.