United States v. Davies

This is an appeal by the Government under the provisions of section 501 of the Tariff Act of 1922 from the judgment of a Board of General Appraisers sitting in reappraisement.

The merchandise involved is beeswax imported from France early in 1924.

The entered value was francs 950 per 100 kilos. The appraiser advanced the value to francs 11.50 per kilo including the sales tax.

Thereupon importers appealed to reappraisement and a single general appraiser sustained the entered value. On the motion of the Government a rehearing was granted, further evidence received, and the same general appraiser…