Lee v. United States

In this case William A. Foster & Co., customs broker, imported for the account of Harry C. Lee & Co. golf balls which were entered at the port of New York at the invoice value, the price actually paid for them by Harry C. Lee, senior member of Harry C. Lee & Co., the firm for whose account the merchandise was imported and entered.

The goods were appraised at their entered value, but on appeal to' reappraisement by the collector they were finally appraised on December 21, 1922, at 11 shillings 9 pence per dozen, an advance over the invoice price and entered value.

Oh the 23d day of January,…