Larzelere & Co. v. United States

The question presented in this case is, What'action must be taken by the collector to perfect an appeal to reappraisement from the decision of a single general appraiser? As will be seen, the statute is obscure and difficult of interpretation.

A history of the statute from its origin in the act of June 10, 1890, may aid in a solution of the question. By section 13 of the act of 1890 it is provided:

If the collector shall deem the appraisement of any imported merchandise too low he may order a reappraisement, which shall be made by one of the general appraisers, or, if the importer, owner,…