Arkell Safety Bag Co. v. United States

DISSENTING OPINION

GaRREtt, Judge:

The decision of the Board of General Appraisers in In re Megroz, Portier, Magny & Go., upon which great reliance seems to be placed by the majority, it having been affirmed by a United States Circuit Court, was rendered June 30, 1891. The case arose under the 1890 tariff act. Since that time numerous and fundamental changes have been made in succeeding tariff acts with reference to the appraisement of merchandise and the relation of the tribunals of the United States Board of General Appraisers (now the United States Customs Court) thereto. See United States…