Massce & Co. v. United States

This is a petition for remission under section 489 of the Tariff Act of 1922.

The appellant, Massce & Co. (Inc.), as a broker, imported two shipments of manufactures of leather and entered them under the Tariff Act of 1922 at the port of New York. On one entry the appraiser advanced the entered value 42 per centum and on the other 43 per centum, and the collector assessed additional duties according to the provisions of said section 489. This petition followed.

On the hearing upon the petition before the court below, the petitioner called three witnesses, Jean Massce, president of appellant…