Marshall Field & Co. v. United States

Evans, Judge:

This is an action against the United States in which the plaintiffs seek to recover money claimed to have been collected and paid as customs duties in excess of the amount due upon an importation of merchandise from China. The only question involved is the rate at which the currency of the invoice should be converted into United States dollars under section 522 of the Tariff Act of 1930. The case has been submitted upon the following stipulation:

It is stipulated by and between counsel, subject to the approval of the Court, that the lawful rate of exchange which should have been…