United States v. E. Dillingham, Inc.

Cline, Judge:

This is a collector’s appeal for reappraisement of 12 pairs of live chinchillas imported from Canada on July 28, 1948. They were invoiced, entered, and appraised at $25 per animal or a total of $600. They were exported by Intercontinental Chinchilla Co. of Kingston, Ontario, of which Robert W. V. Hanbridge is the proprietor, and were entered at Alexandria Bay, N. Y., by E. Dilling-ham, Inc., customs broker, for the account of E. F. Bowe.

This case was heard at Ogdensburg, N. Y., and at New York, N. Y. At the second hearing a number of documents were marked for identification and…