Passavant v. United States
148 U.S. 214 (1893)

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U.S. Supreme Court

Passavant v. United States, 148 U.S. 214 (1893)

Passavant v. United States

No. 1118

Submitted March 6, 1893

Decided March 20, 1893

148 U.S. 214

APPEAL FROM THE CIRCUIT COURT OF THE UNITED

STATES FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

The Act of June 10, 1890, "to simplify the laws in relation to the collection of the revenue," 26 Stat. 131, c. 407, confers no jurisdiction upon circuit courts of the United States, on the application of dissatisfied importers, to review and reverse a decision of a board of general appraisers ascertaining and fixing the dutiable value of imported goods when such board has acted in pursuance of law and without fraud or other misconduct from which bad faith could be implied.

The case is stated in the opinion.

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