F. W. Myers Co. v. United States

Cole, Judge:

Canned pumpkin, exported from Canada in May 1945, was entered at the port of Detroit, Mich., where it was appraised on the basis of foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)), at $1.30 (Canadian currency) per dozen tins, less 2}i per centum cash discount, less one-fourth of 1 per centum discount for leaks and swells, plus 8 per centum Canadian sales tax.

*474The case is before us at this time as a review of F. W. Myers Company, Inc. (F. H. Leggett & Co.) v. United States, 22 Cust. Ct. 368,…