American Express Co. v. United States

Ford, Judge:

This appeal involves the proper dutiable value of certain artificial silk yarn exported from Italy and entered at the port of New York. The merchandise was entered at 1,250 lire per kilo, less a 3 per centum commission, plus packing, plus a 4 per centum *584Italian tax, tbe latter item being added by tbe importer on entry to meet advances made by tbe appraiser in similar cases tben pending on appeal for reappraisement, and was appraised as entered.

At the first bearing of this appeal there was admitted in evidence and marked exhibit 1 an affidavit of Giovanni B. de Finetti, assistant…