United States v. Southern Paper Co.

The sole question here is whether the claim of the importers for a refund of duties because of the accidental destruction of the imported merchandise by fire on September 15, 1922, after it was entered but while yet in customs custody, was governed by section 563 of the •tariff act of September 21, 1922, or by section 2984 of the Revised ¡Statutes. Clearly section 2984 remained in force until it was succeeded by section 563; the question is which section controls thó present proceedings.

The following is a copy of the relevant parts of the cited sections:

Revised Statutes of the United States—

Se…