Loew v. United States

Keefe, Judge:

This reappraisement covers a crayon assorting machine invoiced and entered at $200 and appraised at $472, resulting in an advance of 136 per centum in value.

The importer testified that he had invented this machine, which was about 2 feet square, and that it was the first machine made from the original model which he had constructed. The shipper and he had entered into a written agreement upon December 16, 1937 (Exhibit 1), wherein the manufacturer agreed to produce the device for $200. The motor that was shipped with the machine was not included in that price and was, in fact,…