American Express Co. v. United States

This is an appeal from the judgment of the Board of General Appraisers in reappraisement No. 38830-A.

The merchandise involved consists of 185 pearls imported by the appellant for the account of one George H. Swift, of Boston, Mass.

The pearls were purchased by Swift from Leo Sachs & Co., of Paris, France. They were entered and appraised at the invoice price plus a French tax of 1.3 per centum.

The collector appealed to reappraisement.

On the trial before the general appraiser, the Government introduced in evidence two reports of a Government agent, Exhibits 1 and 2, and rested. The importers…