Rodes v. United States

U.S. Customs Court

Rodes v. United States

32 Cust. Ct. 539, 1954 Cust. Ct. LEXIS 2181

CourtUnited States Customs Court

DecidedJune 17, 1954

DocketNo. 58201; protest 209423-K (New York)

StatusPublished

This text of 32 Cust. Ct. 539 (Rodes v. United States) 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

Rodes v. United States, 32 Cust. Ct. 539, 1954 Cust. Ct. LEXIS 2181 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial, the plaintiff testified that he had caused the shipper to pack 85 pounds per barrel, rather than 100 pounds, and to fill the barrels up with certain specified percentages of brine. Documents were admitted in evidence to substantiate the testimony. However, according to the provision under which assessment was made, duty is directed to be taken upon the basis of the gallon. According to the gauger, the official return of quantity was 539 gallons of olives, upon which the assessment of duty was made. In view, of the fact that the evidence failed to establish that a lesser gallonage was imported than that returned in the official gauge of quantity, the action of the collector was held to be presumptively correct. The protest was therefore overruled.

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Opinion by

Johnson, J.

At the trial, the plaintiff testified that he had caused the shipper to pack 85 pounds per barrel, rather than 100 pounds, and to fill the barrels up with certain specified percentages of brine. Documents were admitted in evidence to substantiate the testimony. However, according to the provision under which assessment was made, duty is directed to be taken upon the basis of the gallon. According to the gauger, the official return of quantity was 539 gallons of olives, upon which the assessment of duty was made. In view, of the fact that the evidence failed to establish that a lesser gallonage was imported than that returned in the official gauge of quantity, the action of the collector was held to be presumptively correct. The protest was therefore overruled.

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Bluebook (online)

32 Cust. Ct. 539, 1954 Cust. Ct. LEXIS 2181, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rodes-v-united-states-cusc-1954.