United States v. Malhame

This appeal is by the Government in a reappraisement proceeding.

The merchandise which occasioned the issue consists of what are called prayer books purchased by Malhame & Co. from Henry Proost & Co., the manufacturers or publishers of the books, of Turnhout, Belgium, from which country they were imported into the United States, being entered at the port of New York in May, 1930.

Section 402 (a) of the Tariff Act of 1922 provides that in appraising imported merchandise the value to be placed upon it shall be (1) the foreign value or the export value, whichever is higher; (2) if neither the…