United States v. M. V. Jenkins

Cline, Judge:

In these cases, consisting of 12 appeals for reap-praisement filed by the collector of customs at the port of Seattle, it is claimed that the firebrick involved should be reappraised at higher values than those found by the appraiser. The cases were consolidated for trial.

The appeals relate to the value of firebrick, and, therefore, the following items on the invoices are not involved: “250 Building brick *346#201” and “1,000 Building brick #202,” covered by reappraisemenfc 138929-A and “40 sacks fireclay” covered by reappraisement 138927-A. Another item not involved is “52 Firebrick…