United States v. Lyons

Illuminating glassware, purchased from a glass factory in Bischofs-werda, Saxony, Germany, for $1.65, American currency, delivered at Hamburg, was invoiced at $1.65 per dozen pieces, which included the value of the cases, 1,934.30 gold marks, turnover tax 105.40 gold marks, inland freight 702.90 gold marks, and consular fees 10.50’ gold marks. The goods were entered for duty at their invoice-value, less freight and consular charges. The goods were appraised at the invoice value less freight to Hamburg at 50 cents per hundred kilos.

The importer appealed to reappraisement and the single general…