Hoyt v. United States

Keefe, Judge:

The plaintiffs here protest against the action of the collector at San Francisco in assessing duty on certain jewelry and watches. The importation was submitted for entry by the plaintiffs customhouse brokers, for Edith Livermore, the ultimate consignee, without invoice, and entry was made under regulations of the Secretary of the Treasury pursuant to section 498 of the Tariff Act of 1930, as the personal effects of citizens of the United States who died in a foreign country. The collector assessed duty thereon at the appropriate rates under the Tariff Act of 1930. The plaintiffs…