Tower v. United States

Johnson, Judge:

The controversy in this case involves the duty assessed by the collector upon four motorboats imported from Canada, containing inboard motors, three of which were Chrysler crown engines manufactured by the Chrysler Corp. of Detroit, Mich., and one a Nordberg engine, manufactured by Nordberg Manufacturing Co. of Milwaukee, Wis. The motorboats and engines were returned by the appraiser as “one motor boat complete with engine,” in some instances “installed and ready to run,” and in others “except for being bolted to supporting structure” or “frame.” Duty was assessed upon the…