Protest 99415-K of Thornhill Patterson Co.

Ekwall, Judge:

Plaintiff in this case protests the action of the collector of customs in refusing to act upon a so-called duress certificate filed under section 503(b), Tariff Act of 1930. Said certificate was signed in typewriting as follows:

Frank P. Dow Co., Inc.,

(Importer)

V. P.

The collector claimed this certificate void in that it was not properly signed.

The only testimony adduced was that of the customhouse broker connected with the firm of Frank P. Dow, as office manager and vice president of the Los Angeles office, who testified that she gave instructions that all duress certificates be…