United States v. Michelson & Co.

Barber, Judge,

delivered tbe opinion of the court;

This case involves numerous importations of tomatoes in the raw state at Miami, Fla., under the tariff act of 1913.

Whether or not the tomatoes were appraised by a local appraiser (the importers assert they were not) is a question the determination of which probably depends upon the authority of the officer assuming to make such appraisal so to do, but this question we do not consider for reasons hereinafter appearing.

The person acting as local appraiser seems to have approved the entered value, and assuming such appraisement to have been…