United States v. C. J. Tower & Sons

This is an appeal by the Government from a judgment of the United States Customs Court, Second Division, in a reappraisement proceeding, involving five cases consolidated for trial, the cases being appeals to reappraisement numbers 12357-A, 13289-A, 13290-A, 13292-A, and 13298-A.

The merchandise consisted of wheat flour imported from Canada in the latter part of 1922 and the early part of 1923. It was packed in bags, each bag, with the wheat flour content, weighing 140 lbs. The railway cars in which the shipments were made each contained from 250 to 500 bags. Under a provision of paragraph 729…