Krocker v. United States

Johnson, Judge:

This is an appeal for reappraisement from a finding of value made by the appraiser at the port of Pittsburgh on a schnauzer dog purchased by the plaintiff through the medium of correspondence with a breeder of such dogs in Switzerland. The dog was invoiced and entered at 1,050 Swiss francs, including the cost of crating. The appraiser returned the value of the dog at a price of 1,100 Swiss francs, net packed.

At the trial the plaintiff testified that he was not a regular importer; that he wanted to acquire a schnauzer dog for breeding purposes and endeavored to obtain the…