F. W. Myers & Co. v. United States

Ekwall, Judge:

This suit was brought by a customs broker as agent for the real party in interest, the St. Clair Tunnel Co. Eighteen protests were consolidated for trial and the hearing was held at the port of Detroit, Mich. Plaintiff protests the assessment of customs duty upon the value of repairs made in Canada to nine electric locomotives operating between Port Huron, Mich., and Sarnia, Ontario, through the St. Clair Tunnel. Duty was assessed under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom (T. D. 49753), by virtue…