Supreme Court of the United States January 14, 1884, 161 (Hilton v. Merritt)

Mr. Justice Woods

delivered the opinion of the court.

It appears from the bill of exceptions found in the record that the withdrawal entry of the packages on which the duty occasioning this controversy arose, was made October 23d, 1878. The local appraiser made and reported to the collector his appraisement of the goods.