Erskine

This appeal is from a judgment awarding recovery against appellant for additional or increased duties on certain calculating machines imported from Bremen. The liability is based on a document held by the District Court to be an agreement of appellant given under the Tariff Act of September 21, 1922, c. 356, title 4, § 485 (d), 19 U.S.C.A. § 355 .

Appellee admits that if the document in question does not comply with the requirements of the statute, the customs brokers making the entry as consignees and not the appellant are liable for the additional duties. Appellant contends that if it complies with the statute it binds another person, the W. W. Erskine, Inc., and not himself.

That section of the customs law in question reads as follows: “§ 355. Same; when consignee not liable for additional or increased duties. A consignee shall not be liable for any additional or increased duties if (1) he declares at the time of entry that he is not the actual owner of the merchandise, (2) he furnishes the name and address of such owner, and (3) within ninety days from the date of entry he produces a declaration of such owner conditioned that he will pay all additional and increased duties,…

(dissenting).

I dissent. This is a suit at law against W. W. Erskine for duties upon certain calculating machines which were imported from Bremen. They were consigned to Lunham & Moore, importation brokers, who were, for the purposes of the Tariff Act, deemed to be the owners thereof. 19 U.S.C.A. § 344 . This provision of the law, making the consignee the owner for the purposes of the Tariff Act, has been in effect since 1799. Lafontan v. Elting, Collector (D.C.) 54 F.(2d) 664 ; see, also, Meredith v. United States, 13 Pet. 486, 493 , 10 L.Ed. 258 . Tariff duties constitute a lien upon the imported goods, and the importer is personally liable therefor. Meredith v. United States, supra. The consignee can shift liability to the owner by filing the declaration required by the statute ( 19 U.S.C.A. § 355 ) and producing within 90 days a declaration from the owner that he will pay the duties. The consignee made such a declaration showing that W. W. Erskine, Inc., was the owner, and within 90 days produced a declaration signed by W. W. Erskine stating in effect that he was the owner of the goods and would pay the duty thereon.

Testimony was introduced tending to show that W. W.…