Mattoon & Co. v. United States

Ekwall, Judge:

This is an appeal for reappraisement from findings of value made by the appraiser at the port of Los Angeles on an importation of trunks and suitcases exported from Mexico on July 2, 1943. Said trunks and suitcases were purchased by, the Broadway Luggage Shop of Los Angeles from Petacas y Baúles in Mexico City. The various articles were entered and appraised as follows, plus cost of pac'king and crates and plus sales tax:

Entered values Description each Mex. Appraised values each Mex•

3209/95 trunks_ $44. 50 $74. 00

3209/85 trunks_ 41. 00 67. 50

3209/75 trunks_ 39. 00 64. 25

3208…