United States v. Tower

Cline, Judge:

These appeals for reappraisement, which were filed by the collector, were consolidated for trial. The merchandise involved consists-of magnesite bricks, invoiced as “Burnt Dolomite Bricks, numbers 165-001, 165-002, 165-003 and 170-001.” The merchandise was appraised at the invoice value.

When the case was called for trial, there was no appearance on the part of the defendants. The plaintiff called Mr. Arthur F. Caldwell who is a liquidator at the port of Buffalo, tie testified that he was familiar with the cases involved; that the ultimate consignee was Basic Dolomite, Inc., of…