United States v. Isler

Bland, Judge,

delivered tlie opinion of the court:

The Government has appealed from the action of the Board of United States General Appraisers granting applications of the appellees for abatement, or refund of duties, on account of the destruction, by fire, on August 26, 1923, of certain merchandise consisting of straw braids, straw buttons, and straw hats.

There was no testimony taken and the case was submitted upon facts agreed to and stipulated into the record by counsel.

It is agreed that a warehouse entry of the merchandise was made on July 2, 1920, and that the merchandise was destroyed by…