Benoit v. United States

U.S. Circuit Court for the District of Southern New York

Benoit v. United States

150 F. 687, 1892 U.S. App. LEXIS 1560

U.S. Circuit Court for the District of Southern New York·Decided April 21, 1892·No. No. 665·Published

Opinion

LACOMBE, Circuit Judge

(after stating the facts). The circumstance that the principal testimony of the witness called by the government is based, not upon the sample upon which the Board of Appraisers had based their decision, but upon another sample, seems to me insufficient to warrant me in setting aside their finding of fact. But taking the fact to' be as they have found it, I think I must reverse their decision, in view of the different doctrine as to the law which has been laid down by the Supreme Court.

The decision is therefore reversed, and the collector is directed to classify the goods under section 355.

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LACOMBE, Circuit Judge

(after stating the facts). The circumstance that the principal testimony of the witness called by the government is based, not upon the sample upon which the Board of Appraisers had based their decision, but upon another sample, seems to me insufficient to warrant me in setting aside their finding of fact. But taking the fact to' be as they have found it, I think I must reverse their decision, in view of the different doctrine as to the law which has been laid down by the Supreme Court.

The decision is therefore reversed, and the collector is directed to classify the goods under section 355.

Benoit v. United States, 150 F. 687, 1892 U.S. App. LEXIS 1560 (circtsdny 1892).

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