I. Laden Co. v. United States 28 Cust. Ct. 389

Opinion by

Johnson, J.

At the trial it was stipulated that the correct weight of the merchandise was 7,292 pounds, as reported by the collector in his memorandum attached to the protest papers. In view of the stipulation it was held that duty was assessable upon the basis of 7,292 pounds, rather than upon 7,368 pounds, and the collector was directed to refund all duty taken in excess thereof.