Lloyd v. United States

Keefe, Judge:

This case arising by protest against the action of the collector at Seattle in assessing duties amounting to $73.85 involves certain merchandise described upon the entry as 211 American Boom chains weighing 8,440 pounds. It is claimed that said duties should be refunded, and by amendment that the chains are free of duty under paragraph 1615 of the act of 1930.

At the trial of this case counsel for the Government moved to dismiss the protest because it was not filed in accordance with the regulations of the Secretary of the Treasury as amended. Thereafter briefs were filed by…