Protest 970003-G of J. W. Robinson Co.

U.S. Customs Court

Protest 970003-G of J. W. Robinson Co.

8 Cust. Ct. 434

CourtUnited States Customs Court

DecidedJanuary 8, 1942

DocketNo. 46790

StatusPublished

This text of 8 Cust. Ct. 434 (Protest 970003-G of J. W. Robinson Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Protest 970003-G of J. W. Robinson Co., 8 Cust. Ct. 434 (cusc 1942).

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Opinion

Opinion by

Walker, J.

At the hearing the deputy collector testified on behalf of the plaintiff that an error was made in applying the tax on the basis of the entire net weight and stated that the correct weight was attached to the entry form. It appeared that the tax on the soap by reason of the cocoanut and palm [435]*435oil content should have been on the basis of 2.722 cents per pound on 675 pounds, 2.70 cents per pound on 126 pounds, and 2.88 cents per pound on 23 pounds, making a total tax due of $22.43. The collector was therefore directed to reliqui-date accordingly.

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Opinion by

Walker, J.

At the hearing the deputy collector testified on behalf of the plaintiff that an error was made in applying the tax on the basis of the entire net weight and stated that the correct weight was attached to the entry form. It appeared that the tax on the soap by reason of the cocoanut and palm [435]*435oil content should have been on the basis of 2.722 cents per pound on 675 pounds, 2.70 cents per pound on 126 pounds, and 2.88 cents per pound on 23 pounds, making a total tax due of $22.43. The collector was therefore directed to reliqui-date accordingly.

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Bluebook (online)

8 Cust. Ct. 434, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-970003-g-of-j-w-robinson-co-cusc-1942.