Carey v. United States

Hatfield, Judge,

delivered tlie opinion of the court:

This is an appeal from the several judgments of the Board of General Appraisers reversing the judgments of a single general appraiser and affirming the decisions of the appraiser, as to the value of imported merchandise in reappraisements Nos. 14073-A, 14074-A, 14075-A, and 17666-A.

The merchandise involved in the appeal consists of novadelox, a coal-tar derivative, and is conceded to be dutiable under paragraph 27 of the Tariff Act of 1922.

Paragraph 27 provides that duty shall be assessed upon articles mentioned therein, upon a value, “based…