Lea's v. United States

Donlon, Judge:

The merchandise before us consists of 12 majolica tiles which were entered as duty free. The collector at New Orleans classified the merchandise as decorated earthenware and liquidated the entry with duty charged under paragraph 211 of the Tariff Act of 1930.

At a term of court in New Orleans, held in March 1957, Mr. Edward A. Laroussini appeared without counsel. He stated that he is the sole owner and operator of the unincorporated business described as Lea’s, the plaintiff herein. Mr. Laroussini conducted the trial of this case, and he, himself, was the sole witness. The case…