Legal Opinion

Mill v. United States

Court of Customs and Patent Appeals

Decided May 2, 1938No. 4145Published

1Opinion of the CourtHatfield, Judge

This is an appeal from a judgment of the United States Customs Court, First Division, dismissing appellant’s protests, five in number, as being legally insufficient.

So far as the issues here are concerned, the protests are substantially the same. Accordingly, only one need be discussed.

Protest 815404-G, addressed to the Collector of Customs, Boston, Mass., and duly signed and verified by appellant, so far as pertinent, reads:

Protest is herewith made by the Kilburn Mill, New Bedford, Mass., of the liquidation of the following drawback,claim:

Name of vessel and date of exportation:

SS. Artigas,…

2Cases cited3 opinions

  1. United States v. Sheldon & Co.Court of Customs and Patent Appeals · 1914
  2. Mason v. KaneU.S. Circuit Court for the District of Maryland · 1851
  3. United States v. EwingCourt of Customs and Patent Appeals · 1912

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