Sheldon v. United States

' De Vries, Judge,

delivered the opinion of the court:

The chief and we think controlling contention in these cases is a matter of procedure. The cases arose .at the port of Chicago, were duly noticed for hearing before a general appraiser sitting at that port, and testimony on behalf of the importers introduced. The record was returned to the port of New York,' and in due course decision rendered.

The decision of the board is as follows:

The merchandise consists of a thick paper of the variety known as “millboard” or “binders’ board.” The collector 'assessed duty on the said- paper board at the…