United States v. Canadian National Railways

Keefe, Judge:

This case is an appeal filed by tbe collector for a reappraisement of 300 linen table napkins, 22" x 22", and 108 linen ' tablecloths, 54" x 60", imported from Canada on May 7, 1940. The napkins were invoiced, entered, and appraised at Canadian $2.97 per •dozen and the tablecloths at Canadian $1.59 each, 8 per centum sales tax being included in the prices.

At the hearing in Detroit, Mich., there were admitted in evidence the following documents, to wit, exhibit 1, a certified copy of a Treasury representative’s report together with five exhibits attached thereto, numbered 1, 2, 3,…