Frank P. Dow Co. v. United States

Cline, Judge:

This is an appeal for reappraisement of certain merchandise described in the invoice as picture frames and pictures exported from Mexico on April 28, 1945. It was invoiced, entered, and appraised as follows:

Description Invoiced Mex. cur. Entered Mex. cur. Appraised Mex. cur.

Picture frames and pictures, singles,

5 x 7_ 22.50 35.00 •47.50

Picture frames and pictures, doubles,

8 x 10_ 40.00 55.00 plus 3% tax 70.00 packing included, plus 3.3%

At the trial plaintiff called Donald G. MacDonald, organizer of the Sales Forces Distributing Co., and doing business under the name of Canvas…