Maddaus v. United States

This appeal involves the validity of a reappraisement proceeding. The reappraisement was held by a single general appraiser and related *331to certain, machines. The appeal was by the collector. Prior to the hearing of the case the machines in question had been disposed of by the importer to purchasers in different parts of the United States. It is conceded that .the machines were, therefore, not before the general appraiser when he heard the case and as the only samples of the machines must, of necessity, be the machines themselves there were no samples of the same. The opinion of the board…