United States v. Strauss

This case came before the court at the April term, 1912; the court's decision was announced on April 17 and was published as T. D. 32464 (3 Ct. Cust. Appls., 180).

The Government now applies for a rehearing of the case. As its ground for this application the Government contends that the *326court's decision is in conflict witb certain established principles which are set out in its petition in the following terms:

It has always been held, as will be hereinafter shown, (1) that it is the duty of the importer who protests not only to show that the collector’s assessment is wrong, but also to…