Sheldon v. United States

The material facts in the case are that the appellants imported certain antimony metal which was entered for warehouse during the life of the tariff act of 1909. That act, by paragraph 173, provided a specific duty for antimony at the rate of 1J- cents per pound. Upon the making of the warehouse entry, the merchandise was appraised by the local appraiser at a value 20 per cent higher than the value declared in the entry. The importers were notified of the advance, but no appeal to reappraisement was taken. Thereafter, and prior to the passage of the present act, the entry was liquidated at…