Constance v. United States

Cattle arriving on May 27, 1921, at the port of Cape Vincent, N. Y., were on that date landed and, after inspection by the collector of customs, delivered to the importer without payment or demand for payment of duties or estimated duties. No duties were exacted apparently because cattle were entitled to free entry under the pro*436visions of paragraph. 619 of the free list of the tariff act of 1913, which paragraph was unmodified and in full force on the 27th of May, 1921, the date of importation and release from customs custody.

On the 30th of May, 1921, the deputy collector, acting for the…