Case: James Loudon & Co. (Friedman Bag Co.) v. United States
Abbreviation: Loudon v. United States
Decision Date: 1940-02-08
Docket Number: No. 4726; Entry No. 10589
Citation: 4 Cust. Ct. 629
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: James Loudon & Co. (Friedman Bag Co.) v. United States
Judges: 
Pages: 629–629

Head Matter:
James Loudon & Co. (Friedman Bag Co.) v. United States
No. 4726.
Entry No. 10589.
Invoice dated Calcutta, India, March 31, 1937.
Certified April 6, 1937.
Entered at Los Angeles, Calif., May 28, 1937.
(Decided February 8, 1940)
Harper & Harper for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Bichard F. Weeks, special attorney), for the defendant.

Opinion:
Cline, Judge:
This appeal to reappraisement involves the value of burlap bags, or so-called wheat pockets, imported from Calcutta, India on April 6, 1937. When the case was called for trial, counsel for the plaintiff and the defendant agreed to submit "on the record as made." It is presumed that counsel intended to submit the case on the papers. There is nothing in the record to overcome the presumption of correctness attaching to the appraiser's action. Therefore the appeal is dismissed. Judgment will be entered accordingly.