Reynolds Electrical & Engineering Co. v. United States

Ford, Judge:

The merchandise, the dutiable value of which is here involved, is invoiced as “300 KVA Transofrmers [sic] 3 Phase, 60-Cycle 44000/2400/600 Volts indoor Type.” The merchandise was invoiced at a value of $3,360, plus a commission of $1,400, entered at a total value of $4,750, and “Appraised as a whole at $6750.00 US Funds net packed.”

Counsel for the plaintiff raises no question concerning the item of $1,400 paid by the Chicago Electric Co. of Chicago to Guy Morton of ■Canada for his services in the procurement of the involved merchandise, this item evidently being recognized as a…