148 F. 142 | W.D. Wash. | 1905
It appears from the report of the Board of General Appraisers that in the administration of the customs laws evidence is required to support a claim for the admission of foreign merchandise at a reduced rate under the various reciprocity treaties between our government and foreign countries, and that the claim of the importer in the case now under consideration was disallowed by the collector and by the.Board of Appraisers, because not supported by evidence. Since the decision of the Board of General Appraisers was rendered, a deposition of the importer has been taken at Seattle for the purpose of proving that the goods in question were imported by him direct from manufacturers in France; and his testimony is to the effect that he sent an order for the goods through an agency in New York, and that the goods were consigned to him direct, and billed to him as purchaser and consignee. It is reasonable, and, indeed, necessary, to require importers claiming benefits under the reciprocity treaties to furnish satisfactory evidence to prove that the conditions exist which the law makes essential. Therefore the ruling of the Board of General Appraisers, in the absence of the required evidence, was correct.
I consider the evidence incompetent, and therefore affirm the decision of the Board of General Appraisers.