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UNITED STATES V. KLINGENBERG, 153 U. S. 93 (1894)

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U.S. Supreme Court

United States v. Klingenberg, 153 U.S. 93 (1894)

United States v. Klingenberg

No. 1066

Submitted March 20, 1894

Decided April 23, 1894

153 U.S. 93

Syllabus

The action of a collector of customs under § 2 of the Act of June 10, 1890, c. 407, 26 Stat. 131, in estimating the value of paper florins of Austria-Hungary, in which the value of imported merchandise is expressed in the invoices, and converting them into the currency of the United States, is not the subject of appeal to and reversal by the board of general appraisers.

A circuit court of the United States has jurisdiction to review the action of a board of general appraisers in entertaining such an appeal, and in reversing the action of a collector in that respect.

The case is stated in the opinion.





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