Bornn Hat Co. v. United States
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. On writs of error to review judgments entered upon verdicts directed by the court in favor of the United States and against the Bornn Hat Company in the first of the above-entitled actions, and in favor of David Calhoun the defendant in the second of the said actions. No question of fact is involved in either'action, and in each both parties asked for the direction of a-verdict.
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In Error to the District Court of the United States for the Southern District of New York. On writs of error to review judgments entered upon verdicts directed by the court in favor of the United States and against the Bornn Hat Company in the first of the above-entitled actions, and in favor of David Calhoun the defendant in the second of the said actions. No question of fact is involved in either'action, and in each both parties asked for the direction of a-verdict. Each action was brought to recover the penalty of $100.00 imposed by the Customs Administrative Act as amended by subsection…
1Per curiam
The majority of the court is of the opinion that this controversy was correctly decided in the District Court. The in*710terpretation of the statute by the District Judge seems to us to provide a fair, reasonable, and consistent method of procedure.
[1] At ports where appraisers are located it seems logical, and in the interests of an orderly administration of the law, that their action shall be final. This, in our opinion, is the clear meaning of the following language quoted from subs'ection 16:
“And if such person be the owner, importer, or consignee, the appraisement which the General…
2Cited by2 opinions
- Vitelli v. United StatesCourt of Customs and Patent Appeals · 1916
- Chapa v. United StatesUnited States Customs Court · 1962