Erskine v. United States

DENMAN, Circuit Judge.

This appeal is from a judgment awarding recovery against appellant for additional or increased duties on certain calculating machines imported from Bremen. The liability is based on a document held by the District Court to be an agreement of appellant given under the Tariff Act of September 21, 1922, c. 356, title 4, § 485 (d), 19 U.S.C.A. § 355.

Appellee admits that if the document in question does not comply with the requirements of the statute, the customs brokers making the entry as consignees and not the appellant are liable for the additional duties. Appellant…