Stirn v. United States

This case involves the validity of a reappraisement made by a board of three general appraisers of certain dyed thrown silk, known as “organzine.” The appeal to reappraisement was taken by the importer.

The merchandise is dutiable under paragraph 313 of the tariff act of 1913 and was imported from Lyons, France.

It is undisputed that there was no market value as defined by law for the silk in the condition in which it was imported, and that it was incumbent upon the appraising officers to ascertain its dutiable value in the manner pointed out under the first part of' paragraph L of Section III…