Horace Harmon Lurton

“ The contention seems to be that the proviso that no sugar shall be admitted into the United States at a reduction of duty greater than 20 per cent of the rate of duty provided by the Dingley act operates to prevent any reduction in favor of Cuban sugar after March 1, 1914, since the reduction made in duty on all imported sugar, including Cuban sugar, is 25 per cent of the Dingley rate, and that, as such reduction is more than the preferential under the Cuban convention, the preferential duty under that convention ceases. ”

“ But the claim that even an importer may complain, by appeal or otherwise, of the exaction of too low a rate of duty, seems not to have been asserted until 1912, when an appeal by an importer against an assessment as too low was sustained by the customs court of appeals, 3 Customs Appeal, 24, upon the theory that one might be aggrieved by an assessment too low as well as by one too high. ”

“ But if the matter in respect to which the action of the official is sought is one in which the exercise of either judgment or discretion is required, the courts will refuse to substitute their judgment or discretion for that of the official intrusted by law with its execution. ”

“ She is a producer of sugar which must be sold in competition with foreign sugar, and the petition avers that the lowering of the duty upon Cuban sugar will lower the price for which she must sell her sugar yet unsold. ”