American Express Co. v. United States

Opinion by

At the trial, the certificate in question was admitted in evidence as exhibit 1 and the collector’s memorandum accompanying the protest as exhibit 2. The collector states in his memorandum that the protest was timely, that the certificate of registration was attached thereto, and that, in such circumstances, “Duty should therefore only be assessed on the value of the repairs.” In view of the evidence presented, the claim of the plaintiff was sustained.