Scherk Importing Co. v. United States

Scherk Importing Co., the appellant, made four importations of goods at the port of New York, which it entered for warehousing as follows: B-78683 on March 31, 1923; B-76881 on March 26, 1923; B-81891 on May 8,1923; B-83632 on March 25,1923. These entries were liquidated by the collector, respectively, on the following dates: .December 5, 1923, August 12, 1926, April 18, 1924, and February 14, 1924. The goods, having all remained in warehouse over three years, were sold by the collector under the provisions of section 559 of the Tariff Act of 1922, said sales being had, respectively, the…