Oxford University Press, New York, Inc. v. United States

Ekwall, Judge:

This action against the United States is directed against the collector’s conversion of foreign currency into United States dollars.

The merchandise involved herein consists of bound books described on the invoice (defendant’s exhibit 4) as “6000 Impressionisten Am. ed.,” and certain color plates and wrappers for the books, invoiced at Vienna, Germany, on June 18, 1938, and exported from Hamburg, Germany, on June 22, 1938. The record discloses that on the date of exportation Austria had become a part of Germany.

It is claimed in the original protest that the collector’s method of…