United States v. Park
U.S. Circuit Court for the District of Southern New York
This was an appeal by the government from a decision of the board of general appraisers which reversed the decision of the collector of the port of New York, refusing to make an allowance for an alleged deficiency in a quantity of cigars imported by Park & Tilford, and ordered a reliquidation. The vessel’s manifest, the bill of lading, invoice, and entry called for “8 cases, 31,000 cigars.”
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This was an appeal by the government from a decision of the board of general appraisers which reversed the decision of the collector of the port of New York, refusing to make an allowance for an alleged deficiency in a quantity of cigars imported by Park & Tilford, and ordered a reliquidation. The vessel’s manifest, the bill of lading, invoice, and entry called for “8 cases, 31,000 cigars.” The assistant appraiser, who examined the goods, returned on the invoice: “In case No. 3,991 I find 1,100 cigars short, as noted. Case not full; in bad condition.” The collector, however, on the ground…
1Opinion of the Court
WHEELER, District Judge.
The packages all came, hut the examiner reported, and the appraiser returned, that the number of cigars called for by the invoice was 1,100 short. From this the board of general appraisers found that the number was so in fact short, and that the amount of duties should be lessened accordingly. The protest raised this question of shortage; and it was one affecting the amount of duties, on which an appeal lies to that board under section 14 of the customs administrative act (26 Stat. 137). The principal question made is as to whether there is any evidence to support this…
2Cases cited2 opinions
- Robertson v. BradburySupreme Court of the United States · 1889
- Merwin v. MagoneCourt of Appeals for the Second Circuit · 1895
3Cited by3 opinions
- United States v. LippmannCourt of Customs and Patent Appeals · 1922
- Lauricella v. United StatesCourt of Customs and Patent Appeals · 1913
- Maderia Embroidery Co. v. United StatesCourt of Customs and Patent Appeals · 1919