United States v. Meadows Wye & Co.

The importer entered certain silk handkerchiefs, purchased by F. A. MacCluer (Inc.), of New York, from Sambrook-Witting & Co., of London. These were appraised by the local appraiser at 36 shillings per dozen, less 214 and 134 per centum discount, plus packing. On appeal by the importer the single justice approved and adopted the appraised value. On review by the first division of the Customs Court the judgment of the single justice was reversed, Justice Mc-Clelland dissenting, the court finding that the dutiable value of the merchandise was 2 shillings 8J4 pence each, less a discount of 2J4…