S. P. Skinner & Co. v. United States

Lawrence, Judge:

The question of the proper dutiable value of certain brassware imported from Great Britain is the subject of this appeal for a reappraisement.

The respective parties have submitted the appeal for decision upon a stipulation to the effect that the issues herein are the same in all material respects as the issues decided in S. P. Skinner & Co., Inc., J. E. Bernard & Co., Inc. v. United States, 24 Cust. Ct. 636, Reap. Dec. 7833, and that the record in said case may be incorporated herein. The parties have also agreed that the price, at the time of exportation of the merchandise…