Raphael Weill & Co. v. United States

Cole, Judge:

The French Republic, on January 1, 1937, enacted the French Fiscal Reform Bill imposing a tax on certain transactions involving different kinds of merchandise. In this case, we are concerned with the administration of the tax as it relates to the appraisement of imported merchandise for tariff purposes. The issue was presented in reappraisement proceedings before Cline, J., who found (Reap. Dec. 5935) foreign value, section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. §1402 (c)), to be the proper basis for…