Case Name: UNITED STATES v. BREWER et al.
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1897-12-09
Citations: 84 F. 147
Docket Number: No. 2,313
Parties: UNITED STATES v. BREWER et al.
Judges: 
Reporter: Federal Reporter
Volume: 84
Pages: 147–148

Head Matter:
UNITED STATES v. BREWER et al.
(Circuit Court, S. D. New York.
December 9, 1897.)
No. 2,313.
■Customs Duties — Correcting Invoice — Retmx'ortattons.
In an invoice of reimported grain bag's of American manufacture, a mistake in naming the vessel may be corrected by filing a new invoice, and the duties may then be remitted.
This was an appeal by the United States from a decision of the board of general appraisers allowing the correction of the invoice of certain grain’ bags made in this country, and reimported, after-having been sent abroad.
Henry D. Sedgwick, Jr., Asst. U. S. Atty.
Stephen (1. Clarke, for defendant.

Opinion:
WHEELER, District Judge.
The protest in this case raised the question as to remission of duties on grain bags exported from this country and returned. The hoard of general appraisers allowed an error in the name of the vessel in one of the invoices to be corrected, and the duties to be remitted. This appeal is made by the government against that remission. To allow the correction of an invoice by filing a new one seems to be proper, and the decision of the board of general appraisers is affirmed, for the reasons stated by them. Decision affirmed.