Rufus Wheeler Peckham

“ We do not think the act can be fairly construed as meaning that where one party takes an appeal, and files his statement of the errors of law and fact complained of by him, and serves the same upon the opposite party, the latter can without himself making any application for a review, and without filing or serving any statement of errors complained of, seek a reversal of the decision of the board upon any ground whatever. ”

“ The fact that one party appeals furnishes no reason for holding that the other can obtain all the benefits of an appeal himself, without complying in any particular with the statute giving an appeal. There would be no reason or fairness in so providing, and we are of opinion the statute properly construed does not so provide. ”

“ If, therefore, the government, through the collector or the secretary of the treasury, seeks to review a decision made by the board of general appraisers because either of such officers may think such decision is in any or all of its provisions too favorable to the importer, the section (15) provides the way, and the only way, in which that review is to be obtained. ”