H. L. Gwalter & Co. v. United States

Cline, Judge:

In these suits against the United States the plaintiff claims that the collector of customs at the port of New York illegally assessed additional duty at the rate of 10 per centum ad valorem under section 304 (b) of the Tariff Act of 1930 on the ground that the merchandise was not legally marked when imported.

A written stipulation was submitted by the parties by which it was agreed that the following documents may be received in evidence:

1. Letters of the collector addressed to the assistant attorney general in each protest.

2. Reports of the solicitor to the collector in each…