United States v. Robinson

DISSENTING OPINION BY

BARBER, JUDGE.

After much consideration of this case I find myself unable to concur in the majority opinion, which as I view it is based upon a misapprehension both of fact and of law. While some of my reasons *161for dissenting are included in those expressed by Judge Smith, there are others the nature of which requires expression. ■

The main opinion opens by assuming that the importers attempted to appeal to reappraisement by filing a supplementary notice thereof on May 7 and on May 10 paid the appeal fee to the collector, hut does not in that connection point out what proof…