Barr v. United States

Ekwall, Judge:

The question for determination here is the proper rate at which the currency of the invoice covering an importation of woolen goods from England should be converted into United States dollars under section 522 (c) of the Tariff Act of 1930. (46 Stat. 739, 31 U. S. C. sec. 372 (c).) Exportation from Great Britain took place on June 17, 1940. On that date under authority of section *15522 (c), supra, the Secretary of the Treasury certified two rates of exchange for pounds sterling, to wit:

Official...$4 035

Free_ 3. 665

In liquidation, the collector of customs at the port of entry…