Spiritos Music School v. United States

Bkown, Judge:

This .case was remanded by Division Two in' Reap. Dec. 4490, decided January 10, 1939, without finding a value as the statute commands; but instead with the peremptory order that I dismiss the appeal for lack of evidence.

The importer testified that he paid what the shipper asked without question, just as he had in previous years, telling the shipper the exact kind of accordions he wanted made and paying what he demanded. In past-years he had purchased lots of 24, each. These two shipments were for 72, amounting, evidently, to three lots of 24 each.

The appraisement was made upon…