U.S. Supreme Court
Oelbermann v. Meritt, 123 U.S. 356 (1887)
Oelbermann v. Meritt
Argued November 3, 1887
Decided November 21, 1887
123 U.S. 356
Under § 2930 of the Revised Statutes, the merchant appraiser must be a person familiar with the character and value of the goods, and under § 2901, he must open, examine and appraise the packages designated by the collector and ordered to be sent to the public stores for examination.
In a suit to recover back duties paid under protest, an importer has a right to show that those provisions of the statute have not been complied with.
For that purpose, the merchant appraiser is a competent witness.
This was an action against the collector of the port of New York, to recover back duties alleged to have been illegally exacted. Judgment for defendant. Plaintiff sued out this writ of error. The case is stated in the opinion of the Court. chanroblesvirtualawlibrary