Rotaprint Machines, Inc. v. United States

•Dallingee, Judge:

These appeals to reappraisement involve the question of the dutiable value of certain so-called rotaprint machines imported from Germany and entered at the-port of New York in April and August 1939. The machines covered by reappraisemont appeal 139611-A were described in the invoice as “Two office offset printing and duplicating machines Rotaprint model R-30 without motors and small rollers,” and were entered at 3,900 reichsmarks each less 247.50 reichsmarks for composition on two machines, plus packing. The said machines were appraised at 6,978.50 reichsmarks each, plus…