Roebling v. United States

WHEELER, District Judge.

This importation was of steel billets invoiced and entered at £6. 9s. per ton on trucks, which is §.01401 per pound; and the duty was liquidated at §.008 per pound, accordingly, under paragraph 146 of the tariff act of 1890. The importers protested, February 2, 1894, that the value was not above §.014 per pound under that act; that anything to the contrary in the entry or invoice was the result of manifest or other clerical error; and the right was claimed therein “to show, by corrected consular invoice or otherwise, the correct valuation.” The case was sent to the…