Loew v. United States

• DalliNGEr, Judge:

This appeal to reappraisement involves the question of the dutiable value of a certain assorting machine for crayons, imported from Canada and entered at the port of Rouses Point, N. Y., in January, 1938, at the invoice price of $200. Appraisement was made at $472, which resulted in an advance in value of approximately 136 per centum.

At the first hearing, held at Rouses Point on August 19, 1938, before Keefe, Judge, the plaintiff testified that he had invented said machine; that it was constructed by a Canadian manufacturer according to an original model made and furnished…