American Pillowcase & Lace Co. v. United States

Cline, Judge:

This is a rehearing of a protest against the assessment of duty by the collector on a case of linen handkerchiefs imported from England. The case was originally decided in favor of the defendant in 20 Cust. Ct. 53, C. D. 1083. Thereafter, an application for a rehearing was filed by the plaintiff and granted by the court.

The case involves merchandise which was landed from the importing vessel but was taken from the pier (apparently stolen) and never recovered. Entry had been made and estimated duties paid before the loss was discovered. A report of the loss was made by the…