May Co. v. United States

Seven importations of silk velvet at the port of Cleveland, Ohio, in July and August, 1925, exported'from Germany, were appraised by the local appraiser on the basis of foreign value. The importers appealed to reappraisement, claiming that there was no foreign value, but that the export value was the entered value. On the hearing before the single justice one witness was called, who testified that the importers paid the invoice price for the goods in Germany. In addition, the affidavit of one Arthur Neitzer, superintendent of the mill of Ling & Duhr, the exporter, was introduced, which…