Mohr v. United States

Hatfield, Judge,

delivered tbe opinion of the court:

This is an appeal from the judgment of the United States Customs Court in reappraisements 49576-A and 49577-A. The merchandise consists of binoculars imported into the United States from Germany.

In reappraisement 49576-A the binoculars were entered at $7 each, plus a luxury tax of 15 per centum. They were appraised at $11 each. In reappraisement 49577-A binoculars imported at a later date were entered at $11 each, to meet advances in the case then pending, reap-praisement 49576-A, and appraised at the entered value.

The trial justice held that…