United States v. Hensel, Bruckmann & Lorbacher
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The case involves consideration of the following provisions of law: “If any package be found by the appraisers lo contain any article not specified in the invoice, and they * * * shall be of opinion that no * * ® fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly.”
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On Application for Review of a Decision of the Board of United States General Appraisers. The case involves consideration of the following provisions of law: “If any package be found by the appraisers lo contain any article not specified in the invoice, and they * * * shall be of opinion that no * * ® fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly.” Extract from section 2901, Rev. St. (U. S. Comp. St. 1901, p. 1921). “The duty shall not, however, bo assessed in any case upon an amount less than the invoice or…
1Opinion of the Court
COXE, District Judge.
In this cause, which was argued on the first day of the term, I have examined the record with care and have reached the conclusion that the decision of the Board of General Appraisers *647is correct. I do not think it necessary to add anything to their decision. It seems to me that it covers fully all the issues in controversy and in principle is in entire accord with the decision in the Crowley Case (55 Fed. 383, 5 C. C. A. 109). The decision of the Board is affirmed.
2Cases cited2 opinions
- In re CrowleyCourt of Appeals for the Second Circuit · 1893
- In re BlumleinCourt of Appeals for the Second Circuit · 1893