United States v. Proctor Co

They were entered at the value of 209 pounds 9 shillings. The appraiser added, to make market value, 66 pounds 7 shillings and 8 pence, and imposed additional duty under subsection 7 of section 28 of the tariff act of 1909. The entry value agreed with the invoice value. There was no appeal to reappraisement from the appraiser’s action in adding to make market value, *45but the importers appealed upon the ground that the mistake occurred through a clerical error. The facts tending to show the so-called clerical error are that the goods were entered for Mr. Bradley W. Palmer through the appellees…