Automatic Totalisators, Inc. v. United States

Brown, Judge:

This appeal to reappraisement tried at Miami, Fla., involves the dutiable value of a so-called totalisator machine *1027imported from Australia. It was designed to operate and record the betting at American race tracks under the pari-mutuel system. It might be called a sporadic importation, none ever having been imported to America before or since. It was manufactured on special specifications peculiar to the American betting system which includes three places instead of two in England, Australia, and other countries and under a different currency system which prevents the same thing…