United States v. G. Gennert, Inc.

Graham, Presiding Judge,

delivered tbe opinion of the court:

G. Gennert, Inc., imported a certain coal-tar preparation called monomethylparamidophenolsulphate at the port of New York, on various dates during 1929 and 1930. In all there were 17 entries of this merchandise, which were afterward included in 17 reappraisement proceedings. The first of said shipments, namely, entry No. W 112359, which was afterwards included in reappraisement No. 90256-A, was entered and appraised at an American selling price of $3.25 per pound. An appeal for reappraisement in that case was made by the collector.…