United States v. American Express Co.

This appeal relates to an importation made at the port of New York. Due appraisement of the merchandise was had and the col*352lector proceeded to decide the proper rate and amount of duties and liquidated tire entry accordingly. The protestant thereupon in due time filed a protest alleging that he had duly filed an appeal to reap-praisement before a single general appraiser, which was undecided, and that therefore the decision of the collector was void, having been had during the pendency of said claimed appeal. At the hearing before the board, parol testimony was admitted to prove that the…