entities. That cost I find to be represented by the invoice values, the separate percentages thereof representing the cost of producing the bindings and the texts, respectively, covered by the particular items and case numbers here involved, being enumerated in the annexed schedule which is marked "A" and made part of this decision. Such costs constitute the dutiable values of said leatherbound prayer books, and I so hold. As to the involved prayer books other than those bound wholly or in part in leather, I find the dutiable values thereof to be the United States values as represented by the appraised values, which latter values are hereby affirmed. Judgment will be rendered accordingly. SPRAGUE WARNER & Co. ET AL. v. UNITED STATES Reappraisements 16039-A and 16041-A No. 3657.—Invoices dated Portage La Prairie, Manitoba, Canada, January 7, 1922, etc. Certified Winnipeg, Canada, January 12, 1922, etc. From Premier Grain Elevator Milling Co., Ltd., and others. Entered at Ranier, Minn., January 15, 1922, etc. Entry Nos. 297-R, 304-R, 306-R, 314-R, 403-R, 405-R, 406-R. (Decided August 3, 1935) Wallace & Ryan and Barnes, Richardson & Halstead (James R. Ryan and Albert McC. Barnes of counsel) for the plaintiffs. Joseph R. Jackson, Assistant Attorney General (John Joseph McDermott, special attorney), for the defendant. KEEFE, Judge: These appeals to reappraisement were filed by the importers by reason of the finding of dumping made by the appraiser in accordance with the Antidumping Act of 1921, the merchandise being imported during the operation of the Tariff Act of 1913. At the trial it appeared that no samples were available upon which to reappraise the merchandise. This court is therefore without jurisdiction under the principle stated in United States v. Michelson & Co., 12 Ct. Cust. Appls. 402, T. D. 40584, and McKesson & Robbins v. United States, 11 Ct. Cust. Appls. 459, T. D. 39534. On this state of the record, the motion of Government counsel to dismiss these appeals by reason of lack of samples was granted from the bench. Judgment will be rendered accordingly. Box shooks, etc. MIDWEST COAL CO. ET AL. v. UNITED STATES Reappraisements 108551-A and 108667-A No. 3658.-Invoices dated Chisholm, Alberta, Canada, April 12, 1934; Edmondton, Alberta, Canada, June 30, 1934. From Chisholm Saw Mills, Ltd. Entered at Noyes, Minn., April 20, July 3, 1934. Entry Nos. 851-A and 5-A. (Decided August 3, 1935) Wallace & Ryan (James R. Ryan of counsel) for the plaintiffs. Joseph R. Jackson, Assistant Attorney General (John Joseph McDermott, special attorney), for the defendant. KEEFE, Judge: In these reappraisement appeals it appears from the evidence that certain box shooks, etc., were advanced by the appraiser by reason of the reduction in the amount of freight deducted on entry by the importer from the gross value of the merchandise. It was conceded by counsel for the importers that the freight deducted by the appraiser is correct in amount, as an error in calculation had been made by the broker in figuring the freight allowance at the time of entry. Upon this statement of facts, I find that the appraised value represents the dutiable value of the merchandise, and so hold. Judgment will be rendered accordingly. REHEARING MOTION DENIED No. 3659.-REAPPRAISEMENTS JULY 30, 1935 106559-A, 106560-A, 106561-A, 107338-A, 107339-A.-GREEN SALTED HIDES.-United States v. Jose A. Montemayor e Hijos et al. Exporters, Glafiro Montemayor; Cia. Commercial "Gonzalez" S. A.; Antonio Guerra. Entered at Laredo, Tex. Published Reap. Dec. 3649. Motion by appellees. White chinaware (German) BRINSMAID Co. v. UNITED STATES Reappraisement 105621-A No. 3660.-Invoice dated Furstenberg/Weser, Germany, January 31, 1933. From Furstenberger Porzellanfabrik. Entered at Des Moines, Iowa, March 3, 1933. Entry No. 104. (Decided August 7, 1935) Ferdinand Schmidt for the plaintiff. Joseph R. Jackson, Assistant Attorney General (Francis J. Hogan, special attorney), for the defendant. SULLIVAN, Judge: In this reappraisement the question involved is entirely one of fact. The merchandise consisted of white chinaware purchased in Germany on January 31, 1933, and the particular items in question are described in the importer's notice to the collector claiming reappraisement as "white tea cups and saucers in case number 747 and white tea cups in case number 748." This merchandise is described in the invoice as "20 doz. 623/11⁄2/ white Tea C. & S. thin", invoiced at $1.70, U. S. currency per dozen, and entered at a total valuation of $29, U. S. currency; and "22 doz. 623/1/ white Tea Cups only", invoiced at $1.02, U. S. currency per dozen, and entered at a total valuation of $20, U. S. currency; plus 5 per centum for packing and plus cases with iron band. The appraiser found the appraised value exceeded the entered value by 20 and 23 per centum. The evidence establishes that the invoice price was not the correct export value. It is claimed that the original invoice was erroneous, and was corrected, and that the correct amount paid for the merchandise was the entered value. I find such fact established by competent testimony and conclude from such testimony that the entered value was the correct export value at the time of shipment. I so find. Judgment will be rendered accordingly. (Decided August 19, 1935) Siegel & Mandell (Samuel T. Siegel of counsel) for the plaintiff. Joseph R. Jackson, Assistant Attorney General (John F. Kavanagh, special attorney), for the defendant. DALLINGER, Judge: This appeal to reappraisement involves the question of the dutiable value of certain meat choppers imported at the port of Albany, N. Y., which were appraised at the entered values. Inasmuch as there has been no advance, and since counsel for the Government has interposed no objection thereto, the motion of counsel for the importer to dismiss the appeal is hereby granted. Judgment will be rendered accordingly. Linen handkerchiefs in the piece UNITED STATES v. ALFRED KOHLBERG, INC. Reappraisement 105449-A and 5 others No. 3662.-Invoices dated Belfast, Ireland, February 10, 1933, etc. From Irish Linen Mills, Ltd. Entered at New York, February 23, 1933, etc. First Division, Appellate Term APPLICATION for review of decision of KINCHELOE, Judge (Reap. Dec. 3569) [Affirmed.] (Decided August 21, 1935) Joseph R. Jackson, Assistant Attorney General (Peter A. Abeles, special attorney), for the appellant. Curie, Lane & Wallace (William Young of counsel) for the appellee. Before MCCLELLAND, SULLIVAN, and BROWN, Judges MCCLELLAND, Presiding Judge: These are applications for review of values found by Judge Kincheloe on certain sheer cord handkerchiefs covered by the above-enumerated appeals, which, it was agreed by counsel, should be, for the purposes of trial, consolidated and heard together. Two quality numbers are involved, 72/1/2/3 and 1814/1/2/3. The merchandise was apparently obtained by purchase from the manufacturers thereof, the Irish Linen Mills, Ltd., and shipped from Belfast. The first importation involved was shipped February 12, 1933, and the last was shipped on the 2nd day of September of the same year. Counsel were in agreement that there were no foreign values for this merchandise within the meaning of that term as defined in section 402 (c) of the Tariff Act of 1930, but that there existed within the meaning of the term as given in subsection (d) of the same section export values for the merchandise, the question being simply the determination of the correct figures constituting such values. No testimony was offered to show that the export value of item 1814/1/2/3 was less or any different from the value thereof found by the appraiser, and therefore as to that item the appraised value is affirmed. A review of the record is convincing that by a clear preponderance of competent evidence the invoiced values of item 72/1/2/3 equalled and were on the respective dates of shipment the export values of such merchandise, and we so find. The judgment of the lower court is therefore in all respects affirmed. Hard-paper bobbins UNITED STATES v. ALPHA SILK THROWING CO., INC. Reappraisement 100324-A No. 3663.-Invoice dated Barmen, Germany, August 27, 1930. Certified September 2, 1930. From Ernst Roth. Entered at New York September 15, 1930. Entry No. 742275. First Division, Appellate Term APPLICATION for review of decision of DALLINGER, Judge (Reap. Dec. 3550) [Affirmed.] (Decided September 4, 1935) Joseph R. Jackson, Assistant Attorney General (John F. Kavanagh, special attorney), for the appellant. Walden & Webster (Edward F. Jordan of counsel) for the appellee. Before MCCLELLAND, SULLIVAN, and EVANS, Judges MCCLELLAND, Presiding Judge: This is an application for review of a decision of Judge Dallinger involving the dutiable value of hardpaper bobbins imported from Germany. Counsel for the Government at the outset of his argument said: The main question for this court to consider is not so much a question of the value of the merchandise but a question of law which has been raised after an interval of ten or twelve years for the first time, I believe. |