# Mecke v. United States

> Court of Customs and Patent Appeals · June 9, 1924 · 12 Ct. Cust. 237

URL: https://www.frixlaw.com/law-library/cases/6828310

## Case

- **Full name:** Mecke & Co. v. United States
- **Court:** Court of Customs and Patent Appeals
- **Decided:** June 9, 1924
- **Citations:** 12 Ct. Cust. 237; 1924 CCPA LEXIS 55; 1924 WL 26697
- **Precedential status:** Published
- **Opinion:** Concurrence by Barber
- **Judges:** Baebee, Barber, Bland, Hateield, Maetin, Martin, Smith
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6828310

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6828310. Public record. Not legal advice.