Paul A. Straub & Co. v. United States

Johnson, Judge:

This reappraisement involves only one question, that is, whether or not the inland freight from the principal market for decorated chinaware ornaments, which was included in the unit price of the merchandise,' forms a part of the value of the merchandise for duty purposes.

At the trial the record consisted solely of an oral stipulation of agreement between counsel for both sides of the facts involved, as follows:(1) That on or about the time of exportation herein such or similar merchandise was freely offered for sale to all purchasers in Selb-Stadt, Germany, in the usual…