Oelrichs v. United States

De Vries,

Judge, delivered the opinion of the court:

This appeal involves a question of law as to the sufficiency of protest. The case arose at the port of Boston. The collector returned the merchandise as reported by the appraiser:

The merchandise subject of protest consists of gunny bagging, which had evidently been used in covering cotton bales. The pieces were both large and small, some *233pieces with holes, while others were in good condition. The merchandise is not used for paper stock, but for the manufacture of padded goods, and it was therefore returned at 10 per cent ad valorem as waste…