Collin v. United States

Cline, Judge:

This is an appeal for a reappraisement of merchandise invoiced as “metal sponges copper” imported from the Transatlantic Handels Co. of Bremen, Germany, the invoice being consulated on June 17, 1936. The goods were invoiced and entered at 460 reichsmarks per 100 gross and were appraised at the port of Houston at 6.84 reichsmarks per gross, less 3 per centum and less f. o. b. expenses amounting to 10 reichsmarks.

At the trial counsel for the plaintiff offered an affidavit of Johan Osmers, who is a partner in the Transatlantic Handels Co., the *489shipper. The affidavit was received in…