Jamison v. United States

Johnson, Judge:

These appeals for reappraisement, listed in schedule “A,” hereto attached and made a part hereof, involve leather riding saddles imported from Magdalena, Sonora, Mexico, into the port of Nogales, Ariz. The controversy over the value is limited to saddles having a smooth-stamped design as a decoration which were invoiced at 190 pesos each, entered at the same price plus Mexican sales tax, but appraised at 214 pesos each. The advance in price of 24 pesos each involves solely the question of what constitutes a usual wholesale quantity in the ordinary course of trade.

At the trial…