Legal Opinion

United States v. Morewood

U.S. Circuit Court for the District of Southern New York

Decided May 19, 1899No. 2,667PublishedCited by 6 opinions

Appeal by (he United States from a decision of the board of general appraisers, which reversed the action of the collector in the assessment of duty upon the merchandise in question.

1Opinion of the Court

TOWNSEND, District Judge.

In this case four invoices of sugar were entered at the custom house and appraised, November .13, 1896. It appears that one of the clerks in the appraiser’s office found that he had made a mistake in the final appraisal, and corrected two of the invoices before they left the appraiser’s office. The four invoices were then returned to the collector, and the importer was notified of the appraisal, and wrote on the return: “All right. Accept.” After this had been done, said appraiser remembered that he had forgotten to correct his former mistake as to two of the…

2Cited by6 opinions

  1. Gothic Watch Co. v. United StatesUnited States Customs Court · 1947
  2. Ringk & Co. v. United StatesCourt of Customs and Patent Appeals · 1924
  3. United States v. CalhounDistrict Court, S.D. New York · 1911
  4. United States v. Thomas Leeming & Co.U.S. Circuit Court for the District of Southern New York · 1907
  5. Berkery, Inc. v. United StatesUnited States Customs Court · 1961

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