In re F. W. Myers & Co.

Citations

• 123 F. 952
• 1903 U.S. App. LEXIS 4045

Syllabus

<p>1. Customs Duties—Default on Hearing of Appeal—Waiver.</p> <p>Where importers who failed through inadvertence to appear on the hearing of an appeal taken by them to the board of general appraisers, which entered a default, and affirmed the action of the collector, afterward applied for and obtained an order from the Circuit Court directing further testimony to be taken, and the government made no objection to such order, and appeared pursuant thereto, and cross-examined the witnesses, it waived the right to raise the objection thereafter that the appellants were concluded by the default before the board of appraisers,</p> <p>fl. Same—Appeal to Circuit Court—Hearing De Novo.</p> <p>Under Customs Administrative Act June 10, 1890, c. 407, {j? 15, 26 Stat. 138 [U. S. Comp. St. 1901, p. 1933], a Circuit Court has power, on appeal from a decision of the board of general appraisers, to direct additional testimony to be taken and to hear the ease de novo; and this may be done notwithstanding the entry of a default against the importers, who were the appellants, by the board of appraisers, where such default has been waived.</p> <p>8. Same—Classification—Sea Grass.</p> <p>Sea grass, used for making mattresses and upholstery purposes, and: which is an entirely different article from sea moss, which is used for food and for medical purposes, and is not known commercially as sea moss, is not dutiable as such under Tariff Act July 24, 3.897, e. 11, § 1, Schedule A, par. 81, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1631], but is entitled to tree entry under Tariff Act July 24, 1897, c. 11, 2, Tree List,</p> <p>par. 617, 30 Stat. 199 [U. S. Comp. St. 1901, p. 1685], which covers “moss, sea weeds and vegetable substances, crude or unmanufactured, not otherwise specially provided for in this act.”</p>