Shaw v. United States

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

Shaw v. United States

117 F. 366, 1902 U.S. App. LEXIS 5109

U.S. Circuit Court for the District of Southern New York·Decided May 31, 1902·No. No. 3,139·Published

Opinion

LACOMBE, Circuit Judge

(orally). Unless well-established rules for the construction of protests are to be set aside, this protest is wholly insufficient. To hold that a reference to paragraph 646 of the act of 1894 is to be read as a reference to paragraph 677 of the act of 1897, as a clerical error, on any theory that the collector must have known what the importer meant, would be to carry the doctrine of liberal construction far beyond any limit it has ever reached before.

Decision of the board affirmed.

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LACOMBE, Circuit Judge

(orally). Unless well-established rules for the construction of protests are to be set aside, this protest is wholly insufficient. To hold that a reference to paragraph 646 of the act of 1894 is to be read as a reference to paragraph 677 of the act of 1897, as a clerical error, on any theory that the collector must have known what the importer meant, would be to carry the doctrine of liberal construction far beyond any limit it has ever reached before.

Decision of the board affirmed.

Shaw v. United States, 117 F. 366, 1902 U.S. App. LEXIS 5109 (circtsdny 1902).

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