Tilge v. United States

This case involves the validity of a reappraisement proceeding held by a general appraiser. The case was argued before this court and submitted with the case of Loeb & Schoenfeld, supra 385, previously decided. In that case we reviewed the law applicable to both cases, and there will therefore be no necessity for a consideration of the legal principles here involved. The underlying facts of the two cases, however, are so different as to require a different conclusion in this case upon the facts, and hence a separate consideration.

This case arose out of the importation of silk hatbands at the…