R. J. Saunders & Co. v. United States

Foed, Judge:

The question involved in this appeal for reappraisement is the proper dutiable values of certain imported unbound printed sheets for books, exported from England and entered at the port of New York. The merchandise consists of unbound printed sheets for 500 each of the children’s books entitled “Johnny Crow’s Party” and “Johnny Crow’s Garden.” Each set of sheets for these books was invoiced and entered at 10 pence each, plus cases and packing, and appraised at 1 shilling, 7 pence each, plus cases and packing.

At the trial of this case it was agreed between the respective counsel…