W. R. Zanes & Co. v. United States

Cline, Judge:

This is an appeal for reappraisement of five pieces of furniture, claimed to be artistic antiquities produced prior to 1830, and two oil paintings by Peter Breughel the Younger, together with their frames, imported from Mexico on February 7, 1947.

The merchandise was invoiced, entered, and appraised as follows:

Description ■Invoiced Mex. pesos Entered U. S. dollars Appraised Mex. pesos

1 sofa | 4 chairs/ 1,000.00 1,000.00 3,159.54 4,131.71

2 oil paintings j 2 picture frames/ 500.00 500.00 Í3,159.54 [ 194.93

plus packing and stamps plus packing and stamps plus packing and 1.65% sales…