United States v. Lahey & Dunoan
U.S. Circuit Court for the District of Southern New York
On Application for a Review of a Decision of the Board of General Appraisers. The decision under review (G. A. 5,472, T. D. 24,780) reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Lahey & Duncan. The opinions filed by the board read as follows: Somerville, General Appraiser.
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On Application for a Review of a Decision of the Board of General Appraisers. The decision under review (G. A. 5,472, T. D. 24,780) reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Lahey & Duncan. The opinions filed by the board read as follows: Somerville, General Appraiser. This protest is directed against the assessment of duty by the collector of customs on an item of so-called “commissions” stated on the invoice. The goods consist of laces, the gross value of which is stated to be £508 10s. 7d. The item of “commission,”…
1Opinion of the Court
TOWNSEND; Circuit Judge.
The sole. question herein is as to the right of the collector of customs, after the appraiser has appraised the goods and marked an item of commissions as nondutiable, to liquidate the entry, and add said item of commissions to the appraised value, and assess duty thereon, in the absence of any inquiry by the collector, upon a mere inspection of the invoice, without further evi*187dence to justify said addition. The majority and minority opinions of the Board of Appraisers contain such a full discussion of this question that it is unnecessary to add anything thereto. The…
2Cited by5 opinions
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