Wilmington Shipping Co. v. States

DoNloN, Judge:

On application of appellant (plaintiff below), we have reviewed the decision of the trial judge. He dismissed these appeals to reappraisement, holding that they were filed before ap-praisement and, hence, were not lawfully filed under the provisions of section 501, Tariff Act of 1930.

When the reappraisement appeals were called for trial in Wilmington, N.C., defendant moved to dismiss them on the ground that they had been prematurely filed. The official papers were received in evidence on defendant’s motion, as were also certain documentary exhibits offered by plaintiff (exhibits…