215 F. 709 | 2d Cir. | 1914
The majority of the court is of the opinion that this controversy was correctly decided in the District Court. The in
“And if such person be the owner, importer, or consignee, the appraisement which the General Appraiser, or Board of General Appraisers or local appraiser or collector, where there is no appraiser, may make of the merchandise shall be final and conclusive.”
In the Bornn Hat Case no one answered the citation, and default was made. There were several subjects relating to reliquidation upon which the collector might have lawfully interrogated the witness or witnesses, had they appeared with the books of the corporation as called for. •
It is unnecessary to add further to the clear discussion of the questions involved to be found in.the opinion of Judge Hand.
In each case the judgment is affirmed.