Briggs v. United States

Appellant herein imported certain chinaware into the United States on March 5, 1907. The merchandise was advanced in value by the appraiser, and was the subject of a reappraisement by a general appraiser, who sustained the entered value. A further reappraisement was had by a board of three general appraisers, under the provisions of section 13 of the act of June 10, 1890, which resulted in the board’s advancing the goods 5 per cent above the entered value. The importer protested, and appealed from this decision to the Board *409of United States General Appraisers, which, after refusing to admit…