United States v. Frazer

CHOATE, District Judge.

These were two actions to recover balances of duties alleged to be due upon goods imported by the defendant [James Frazer] by virtue of an alleged re-liquidation of the duties by the collector. The collector having, upon the report of the appraiser, liquidated the duty, the goods were delivered to the defendant and the duty thus ascertained was paid, not even samples of the goods remaining in the possession of the collector. Afterwards another appraiser, who had never seen the goods nor samples of them, made another report, classifying the goods differently, whereby, if…