Werner v. United States

Keefe, Judge:

The controversy-before us arises over the assessment of duty by the collector at the appropriate rates upon the contents of a trunk containing the personal effects of the plaintiff. The plaintiff claims that such effects are entitled to free entry under the provisions of paragraph 1632, paragraph 1747, or paragraph 1798, and that any regulation of the Secretary of the Treasury authorizing the collection of duties on household and personal effects is unwarranted and contrary to law, and that such regulations are illegal, null, and void. It is further claimed that such duties…