Case Name: UNITED STATES v. TIFFANY & CO.
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1907-02-04
Citations: 153 F. 969
Docket Number: No. 22
Parties: UNITED STATES v. TIFFANY & CO.
Judges: Before WALLACE, LACOMBE, and COXE, Circuit Judges.
Reporter: Federal Reporter
Volume: 153
Pages: 969–970

Head Matter:
UNITED STATES v. TIFFANY & CO.
(Circuit Court of Appeals, Second Circuit.
February 4, 1907.)
No. 22.
Customs Duties — Couets—Actios foe Duties — Suspension of Tkiai,.
In an action against an importer for unpaid duties, tlie Circuit Court has ample power to suspend the trial until the importer, by payment of tlie duties assessed, may put bimsolf in position to try the question as to classiiication of the goods before tlie Board of General Appraisers.
In Error to the Circuit Court of the United States for the Southern District of New York.
For former proceedings in this case, see (C. C. A.) 151 Fed. 473, reversing (C. C.) 137 Fed. 971, as to an importation at the port of New York.
It was there held that, when an importer is sued for unpaid duties, he cannot defend oil Che ground that the duties were improperly assessed; that under Customs Administrative Act June 30, 1890, e. 407, § 14. 26 Stat. 137 [U. S. Comp. St. 1901, p. 19331, the collector’s decision is final, unless reversed on review by the Board of United States General Appraisers or the courts in the manner prescribed in said act, and that in order to secure such review the duties should first be paid. The present proceedings have arisen on a motion in behalf of the importers for leave to apply to the Circuit Court for permission to amend the answer to the complaint of the government in the original action.
D. Macon Webster (Arthur M. King, of counsel), for importers.
J. Osgood Nichols, Asst. U. S. Atty.
Before WALLACE, LACOMBE, and COXE, Circuit Judges.

Opinion:
LACOMBE, Circuit Judge.
The application to serve and file a supplemental and amended answer is denied, because we deem the application unnecessary, as. the Circuit Court has ample power to grant such relief, and to suspend the trial until the importer, by payment of the duties assessed, may put itself in position to try the question as to classification before the Board of General Appraisers.