Case Name: United States v. Byrne
Court: United States Court of Customs and Patent Appeals
Jurisdiction: United States
Decision Date: 1912-02-12
Citations: 3 Ct. Cust. 52
Docket Number: No. 623
Parties: United States v. Byrne
Judges: Before Montgomery, Smith, Barber, De Vries, and Martin, Judges.
Reporter: Court of Customs Appeals reports
Volume: 3
Pages: 52–52

Head Matter:
United States v. Byrne
(No. 623).
Importer’s Right to Protest a Rate as Too Low.
The issue is identical with that in the case immediately preceding, and this case was decided concurrently with that.
United States Court of Customs Appeals,
February 12, 1912.
Appeal from Board of United States General Appraisers, G. A. 7189 (T. D. 31403).
[Affirmed.]
D. Frank Lloyd, Assistant Attorney General (Wm. A. Robertson on the brief), for the United States.
Brown & Gerry for appellee.
Before Montgomery, Smith, Barber, De Vries, and Martin, Judges.
Reported in T. D. 32316 (22 Treas. Dec., 418).

Opinion:
Martin, Judge,
delivered the opinion of the court:
This is an appeal from a decision of the Board of General Appraisers, involving the right of an importer to appeal upon a protest claiming a higher rate of duty than that actually assessed by the collector.
The issue is identical with that presented by the case of United States v. Schwartz & Co., decided concurrently herewith. The decision of the board is affirmed, for the reasons set out in that decision.
Montgomery, Presiding Judge, Smith and De Vries, Judges, concurring; Barber, Judge, dissenting.