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

Donlon, Judge:

The issue raised by plaintiff’s appeal is whether the sum of $1,900, which was included by the appraiser at Port Huron, *551Mich.., as part of the constructed value of a church pipe organ imported from Canada, is properly a part of statutory value computed on that basis. Plaintiff argues that it is not.

The pipe organ in question was built by Casavant Freres, Limitee, of St. Hyacinthe, Quebec, for St. Mary’s Church, of Westphalia, Mich. It was entered at Port Huron on February 23, 1962. Counsel for the parties stipulated that the organ is not an article enumerated in the final list…