National Tube Co. v. United States

JOHNSON, Judge:

This application for review of the decision and judgment rendered by the trial court in National Tube Company v. United States, 26 Cust. Ct. 461, Reap. Dec. 7923, involves the value placed upon the alterations made in Canada to certain steel casings exported from the United States for that purpose. It appears from the invoice papers that 60 pieces of steel pipe, having an outside diameter of 5% inches and a wall 0.304 inch thick, which were 35 to 45 feet long and altogether weighed 40,000 pounds, and 50 pieces, having an outside diameter of 7 inches, a wall thickness of 0.317…