Opinion

Mecke v. United States

12 Ct. Cust. 237
1924 CCPA LEXIS 55
1924 WL 26697

Court: Court of Customs and Patent Appeals
Filed: Jun 9, 1924
Status: Published
Author: Barber
On the bench: Baebee, Barber, Bland, Hateield, Maetin, Martin, Smith
Cited by: 1 cases
Authority: More cited than 15.8%

The opinion

CONCURRING OPINION BY

BARBER, JUDGE.

I concur in the result.

The fact of undervaluation being conceded, the mandate of the statute compels the collector to assess what is termed therein, additional duties, although they are not such in fact. —Helwig v. United States ( 188 U. S. 605 ).

As I view it, when undervaluation is established, as in this case, whether or not these so-called additional duties shall be levied, is not a question for the Board of General Appraisers.

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