S. Jackson & Son, Inc. v. United States

Richardson, Judge:

This case involves merchandise consisting of safety pins imported from England. The pins were of various sizes and varied in value according to size. The plaintiff claims that, due to a clerical error in the entered and appraised values of the No. 1 size pins, illegal and excessive duties were assessed thereon.

At the hearing, there were offered and received in evidence as plaintiff’s collective exhibit 1, the official papers transmitted to the court by the collector of customs, and as exhibit 2, a photostatic copy of a submission sheet, on which the appraiser, at the request…