Hutchinson v. United States

Johnson, Judge:

The merchandise in this case consists of silver articles and various other articles imported from Mexico. The articles were invoiced and entered at the same values. The appraiser, however, substantially advanced each item in value.

At the trial it was shown that the plaintiff was the broker who filed the reappraisement as agent on behalf of Juan Acosta; that the Mexican broker who had prepared the consular invoice could not be located, and the sellers of the merchandise, two Rozanes brothers, were both mentally incapacitated and had been inmates of a sanitarium for some years.

Ina…