Louise & Co. v. United States

Montgomery, Presiding Judge,.delivered the opinion of the court:

Two cases are involved in this appeal. One is that of Louise & Co., who imported certain hats, giving a bond for their exportation according to the terms of subsection 4 of paragraph J, section 4, of the tariff act of 1913. They were used for a time as models in the manufacturing establishment of the importers, the precise length of time not appearing by the record, but within the six months’ period fixed by the condition of the bond were offered for export free of duty. Free export was refused and duty was assessed on the goods,…