Davies v. United States

RichaRdson, Judge':

The instant protest was submitted to the court for decision upon a stipulation which reads:

It is hereby stipulated and agreed by and between counsel for the Plaintiff, and the Assistant Attorney 'General for the United States, Defendant, subject to the approval of the court, that the merchandise under protest consists of bottle blowing machines, or parts thereof, which on liquidation were assessed with duty at 13%% ad valorem under Paragraph 353, Tariff Act of 1930, as modified, at appraised values that were higher than the entered values.

That prior to liquidation the…