Wm. E. Phillips Co. v. United States

Ford, Judge:

The appeal listed above involves the proper dutiable value of certain silver cigarette lighters imported into the port of Los Angeles, Calif., from Mexico. These lighters were entered at 18 pesos each, plus stamp tax of $39.60 for 250 lighters, and were appraised at 25 pesos each, plus 88/100 per centum, plus packing of $2.50.

In view of the present state of the record in this case, it is not necessary to give a detailed statement of the evidence adduced at the hearing. There is much evidence in the record as- to the price at which this merchandise was sold and offered for sale in…