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UNITED STATES v. COLLIN & GISSEL

No. 4312.

123 F.2d 147 (1941)

UNITED STATES v. COLLIN & GISSEL et al.

Court of Customs and Patent Appeals.

June 9, 1941.

Attorney(s) appearing for the Case

Charles D. Lawrence, Acting Asst. Atty. Gen. (Dorothy C. Bennett, Sp. Atty., of counsel, of New York City), for the United States.

Eugene R. Pickrell, of New York City, for appellee.

Before GARRETT, Presiding Judge, and BLAND, HATFIELD, and JACKSON, Associate Judges.

GARRETT, Presiding Judge.

This is an appeal by the Government from the judgment of the United States Customs Court, Third Division, affirming that of the trial judge in a reappraisement proceeding involving the dutiable value of a machine for washing beer barrels imported from Germany and entered at the port of Houston, Texas, August 10, 1934.

The local appraiser appraised the machine on the basis of cost of production, returning as the amount thereof the...

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