United States v. Scanlan

The merchandise involved in this case consists of 583 head of cattle which were imported from Mexico at the port of Brownsville, Tex., under the tariff law of 1909.

' The importer invoiced and entered the cattle at a valuation of $28 per head, Mexican money. Upon appraisement by the local appraiser this. valuation was raised to $30 per head, same currency. The importer thereupon appealed for a reappraisement of the cattle by a single general appraiser. Notwithstanding this appeal, the collector forthwith liquidated the entry at the increased valuation and released -the cattle to the importer…