Gallagher v. United States

The merchandise is certain meat-slicing machines, entered at the port of Chicago in eight several importations, comprising in all 11 invoices, and was assessed for duty at the rate of 45 per cent ad valorem under paragraph 199 of the tariff act of 1909.

The collector was dissatisfied with the values placed upon the importations by the local appraiser and duly appealed to reappraisement before a single general appraiser. At the time the appeal was taken all the machines, including those examined by the local appraiser, had been delivered to the importers.

Thereafter importers filed with the…