United States v. Kuyper

On October 24, 1921, P. C. Kuyper & Co. imported at the port of New York a number of knitting machines in a knocked-down and crated condition. These machines, when assembled and fully set up, weigh about 8 tons, and are approximately 40 feet in length, each. The photographs introduced in evidence show them to be very bulky and complicated machines consisting of many parts, chiefly metal. The invoice gives the values of the several machines in German marks, which values are said by the importer to be the home market values of the same when imported, and with advances to make dutiable values,…