Tyson v. United States

This case is before us on demurrer to plaintiff’s petition. The allegations of the petition are quite involved, but we understand them to mean: The Treasury Department asserted *140claims for “customs duties, additional duties, and other statutory claims” against Alfred H. Smith Company, Inc., an importer, in the year 1932, which claims the importer agreed to settle for the sum of $80,000. Later, apparently, the matter reached the United States Customs Court, and there judgment was entered against the importer for the sum of $17,000, or $63,000 less than the amount originally agreed to be paid,…