McAbee v. United States

Johnson, Judge:

This action pertains to the duty assessed by the collector at the port of Baltimore upon certain cameras and parts, other photographic equipment, photographic film, 24 cigarette lighters, a silver-plated cocktail shaker, and an album, shipped by parcel post from Budapest, Hungary, to Mrs. Clara M. Leon, a sister of the plaintiff. It is contended on behalf of the plaintiff that inasmuch as he was a captain with the American Patrol Command and situated in Hungary, and had been transferred back to the United States, the effects in question are entitled to free entry under the…