Sheldon v. United States

This appeal involves three claims for a damage allowance under section 563, Tariff Act of 1922. The merchandise consisted of lead-covered cable imported for the Commonwealth Edison Co. and designed for 35,000 volts. Appellant claims, and the Government does not deny, that it was transported from New York, the port of first arrival, in bond to Chicago.

Appellant filed with the collector of customs at Chicago three documents which the parties and the lower court have treated as protests, although the relief asked for is really an allowance because of damage alleged to have been sustained by the…