Maderia Embroidery Co. v. United States

Section 2921 of the Revised Statutes reads:

If, on the opening of any package, a deficiency of any article shall be found, on examination by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made in estimating the duties.

The appellants imported various cases of goods packed in boxes. On entry, the appraiser on August 21, 1917, in compliance with the statute quoted above, made a notation on the invoice reading, “Short as noted,” and opposite case 949, invoiced to contain a variety of articles, all were grouped and marked short. This…