Gerhard & Hey Co. v. United States

Kincheloe, Judge:

These appeals for reappraisement, all of which were consolidated for the purposes of trial by consent of the parties, involve determination of the proper dutiable value of certain books imported at the port of New York. In reappraisement 139877-A, the merchandise was exported from England. The merchandise covered by all of the remaining cases involve exportations from France.

In each case the appraiser advanced the value and made his appraisement upon the basis of foreign value. Plaintiff claims that there is no foreign value, export value, or United States value, as those…