Case ID: f_45/html/0235-01.html
Source: Caselaw Access Project
Author: {"author": "Lacombe, Circuit Judge.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

In re Dieckerhoff.
    
      (Circuit Court, S. D. New York.
    
    February 2, 1891.)
    Customs Duties — Appraisers’ Decision — Review—Return.
    On proceedings to review the action of tho board of general appraisers in the classification of imported merchandise, under Act Cong. June 10, 1890, “to simplify the laws in relation to the collection of the revenues, ” a return of such board, iñ which the only fact certified is that “silk is tho component material of chief value, ” is insufficient, and will be sent back for a further description of the articles.
    At Law.
    Motion for further return of board of general appraisers under the Act of Juno 10, 1890, entitled “An act to simplify the laws in relation to the collection of the revenues.”
    
      Chas. Curie and W. Wickham Smith, for petitioner.
    
      Edward Mitchell, U. S. A tty., and Hoary C. Platt, Asst. U. S. Atty., for collector.
   Lacombe, Circuit Judge.

There is nothing in the return to show what these goods are. The only fact certified by the hoard of appraisers is that “silk is the component material of chief value.” Both the counsel for Ihe importer and district attorney move to send the return back to the hoard for a further statement, insisting that there are not sufficient facts found to enable either side to present its view of the case. This seems to ho so. Had the hoard also certified that the articles were correctly described in the invoice or entry, or in the appraisers’ return, there might bo sufficient, but, as it is, there is nothing to show what the articles really are. Motion granted.