Hirschberg v. Bertal Textile Co.

This action is brought to recover for the conversion of a check representing the proceeds of two drawback refunds received by defendants from the United States government upon merchandise imported by the plaintiffs. A drawback is a refund of duty paid on the importation of merchandise when it is exported after work has been done on it in this country.

The drawback regulations of the Treasury Department provide that payment of drawbacks shall be made by check “ payable to the order of the party making the entry or the party to whom the maker on the face of the entry directs such payment to be…