United States v. Alexander Bros.

Kincheloe, Judge:

This is a collector’s appeal to reappraisement involving the dutiable value of merchandise which consists of belting leather in butts exported from England during the month of April 1937 and entered at the port of Philadelphia.

The said merchandise was entered and appraised at a unit price of £0 3s. 8d. per pound, less discount, and less certain nondutiable charges. The plaintiff contends that the proper dutiable value of the merchandise is export value, to wit, £0 4s. Id. per pound, less 2}i per centum cash discount, less nondutiable charges.

At the trial of this case, the…