Cox v. United States

ORDER

Dallingee, Judge:

These appeals to reappraisement involve the question of the dutiable value of certain steel bars exported from Germany during the years 1937, 1938, and 1939. The instant appeals were tried as test cases, one for each of the 3 years involved. Counsel for the plaintiffs abandoned the appeals as to all steel bands appearing-on the invoices, and limited all clamis to steel rounds, flats, and squares, all of which are known in the trade as steel bars.

*493AH of the merchandise herein was appraised on the basis of foreign "value at 115 reichsmarks per 1,000 kilos, less 3 per centum…