Callbeck v. United States

The present appeal is from a judgment of the United States Customs Court denying a petition for remission of additional duty, filed by appellant under the provisions of section 489 of the Tariff Act of 1922.

The additional duty was imposed by the collector upon a shipment of 80 live foxes, imported by the appellant Callbeck at the port of Niagara Falls October 22, 1928. These foxes were shipped from Summerside, Prince Edward Island, Canada, to Callbeck at Chilli-cothe, Ohio. They were entered at a dutiable value of $16,480 and were appraised by the local appraiser at a dutiable value of…