L. A. Importing House v. United States

Cline, Judge:

This is a suit against the United States, arising at the port of Los Angeles, by protest against the collector’s exaction of storage charges on certain merchandise held at the appraiser’s stores.

It was established at the trial that the appraiser appraised the merchandise on the basis of the entered values in Yuan dollars, but that the collector made a demand for increased duty on the ground that the proper currency was FRB dollars. The importer did not pay the additional amount, and the collector refused to deliver the goods. The importer then appealed to reappraisement and the…