United States v. A. Goldmark & Sons Corp.

Cole, Judge:

These appeals present for determination the proper dutiable value of canned sardines, exported from Lisbon, Portugal, and entered at the port of New York. The kinds or brands included* in the shipments in question are set forth in the following tabulation:

ConsolidatioD of the cases, for the purposes of trial and decision, was permitted after the parties had agreed that the'merchandise and the issue are substantially the same in all, and that the evidence offered by each side is to be considered as directly applicable to the issues presented.

In the first four of the enumerated…