1920 : First Case - Treasury Decision 38397

May 4, 1920

The earliest documentation of the firm in Customs or court records that has been uncovered (so far) is Treasury Decision 38397 (May 4, 1920) decided before the United States Board of General Appraisers, which was a distant predecessor to the Court of International Trade.

The case itself regarded the exaction of duties against the Niagara Ferry & Transportation Company by the collector of customs at the Port of Buffalo.

Unfortunately, Mr. Barnes was not successful in his efforts to secure a refund. However, the decision highlights a number of changes that have occurred in customs and trade law since our founding in 1919 that we will explore in future entries.