Mitsubishi Shoji Kaisha, Ltd. v. United States

Brown, Judge:

This case was brought at Seattle, Wash., and tried partly there and completed in San Francisco and Los Angeles before a single judge of this court on circuit duty on the Pacific coast.

The local appraiser had appraised the rubber-soled shoes involved at the American selling price of an American shoe which he claimed to be comparable, President Hoover having advanced the statutory amount of duty by changing the method of valuation to the American selling price of a comparable American article defined in section 402 (g) of the Tariff Act of 1930, from the previously existing foreign…