United States v. Canada Packers, Ltd.

Oliver, Presiding Judge:

This is an application for review of the decision of the trial court sitting in reappraisement (Reap. Dec. 4993). involving the proper dutiable export value of certain green salted hides exported from Canada and imported at the port of Niagara Falls, N. Y.

The different grades or qualities of hides included in the shipments in question, together with the place and date of exportation, as well as the entered and appraised values, are set forth in the following tabulation:

*698The values set forth, above, are subject to deductions for grub allowance, entry fees, consular fees,…