New York Merchandise Co. v. United States

In the fall of 1923 the New York Merchandise Co., through its treasurer, made eleven purchases of handkerchiefs in Plauen, Germany. Some of the purchases were made as early as October and November, 1923. The name of the manufacturer and seller, the dates of the invoices, the dates of exportation, the invoice value, the entered value, and the appraised value are as follows:

From the appraisements made by the local appraiser appeals were taken by the importer to the general appraiser who affirmed the local appraisements and on appeal his decisions were affirmed by the Board of General…