United States v. Johnson Co.
Court of Customs and Patent Appeals
Appeal from Board-of United States General Appraisers, G. A. 8112 (T. D. 37431’), [Oral argument Oct. 14, 1919, by Mr. Hanson and Mr. Webster.
1Opinion of the CourtDe Vries, Judge
This appeal presents an issue relating to the validity of certain reappraisement proceedings. While the issue is tendered as to the validity of the appraisement proceedings before the single general appraiser, as well as on appeal before the board of three general appraisers, in our view of the case the latter alone is here determinative.
The case previously was before the court and decided in United States v. Johnson Co. (7 Ct. Cust. Appls., 466; T. D. 37050). While the record of the proceedings herein discloses marked misapprehension as to what was there decided by the court, a reading of…
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