United States v. McConnaughey & Co.

Hatfield, Judge,

delivered tbe opinion of tbe court:

Tbis is. an appeal by the Government from a judgment of tbe 'Board of General Appraisers.

Tbe question presented to this court for consideration is whether tbe single general appraiser in reappraisement proceedings has the legal authority to "ascertain and return” the value of imported merchandise without an inspection of the merchandise or samples thereof.

It is contended by the Government that, unless samples of the merchandise are available and before the general appraiser for inspection, he is without jurisdiction in the premises. It is…