Beer v. United States

The importer; appellant here, assails the validity of the appraisement, reappraisement, and re-reappraisement of certain embroidered robes.

Concededly, the principal market of the country for such merchandise was St. Gall. There is no controversy as to the rate of duty applicable, but the question here raised concerns the validity of the different appraisement proceedings.

It is contended by the appellant that each and all of the appraise-ments were invalid for two reasons: First, that neither the imported' merchandise nor the legal packages or samples were before any of the appraising officers…