United States v. American Express Co.

Richardson, Judge:

This is an application for review of the decision and judgment of the trial court, reported as American Express Co. v. United States, 40 Cust. Ct. 704, Reap. Dec. 9086.

The merchandise involved consists of matrix board in sheets measuring 16 or 20 by 24 inches, by 0.65 or 0.80 millimeter. It was purchased from the manufacturer and exporter thereof, Max Nitzsche & Co. AG Papierund Pappenfabrik, Obercarsdorf Bez. Dresden, and exported from Germany October 3, 1934. The matrix board was entered at the port of New York at the invoice price of reichsmark 0.60 (60 pfennigs) per…