United States v. M. V. Jenkins

Cline, Judge:

The cases listed in schedule “A,” hereto attached and made a part hereof, are appeals for reappraisement of firebrick imported from Canada. When they were originally before me, I held that the proper basis for reappraisement was foreign value; that the principal market for such merchandise was Vancouver, B. C.; that the manufacturer’s prices to dealers were controlled, but that the dealers freely resold the merchandise to all purchasers in the ordinary course of trade; that their prices established foreign value and that the prices claimed by the plaintiff represented foreign…