Loeb v. United States

The question here presented is whether the failure of a board of three general appraisers in a reappraisement proceeding to examine the samples designated by the collector under the provisions of section 2901 of the Revised Statutes “for examination” renders the decision of the board void for want of jurisdiction.

It is not made clear by the record exactly when the reappraisement was held, but there is sufficient to determine that it was sometime during the year 1899.

The Board of General Appraisers held that such failure did not invalidate the appraisement.

*386The conclusion was based largely upon…