Court of Customs and Patent Appeals June 9, 1924, No. 2173 (Mecke v. United States)

CONCURRING OPINION BY

BARBER, JUDGE.

I concur in the result.

The fact of undervaluation being conceded, the mandate of the statute compels the collector to assess what is termed therein, additional duties, although they are not such in fact. —Helwig v. United States (188 U. S. 605).