Wagner Bros. Feed Corp. v. United States

Evans, Judge:

This is an action against the United States in which the plaintiff seeks to recover money claimed to have been illegally assessed as customs duties upon a shipment of No. 1 Northern Manitoba wheat. At the hearing at the port of New York it was admitted by Government counsel that the merchandise was an I. T. entry shipped to New York, entered at that port, and that when it arrived there it was unfit for human consumption. Both sides agreed that all the papers in the file may be considered in evidence insofar as they relate to facts. No other evidence was offered. From the papers…