United States v. F. & R. Lazarus & Co.

U.S. Customs Court

United States v. F. & R. Lazarus & Co.

6 Cust. Ct. 780, 1941 Cust. Ct. LEXIS 1129

CourtUnited States Customs Court

DecidedFebruary 5, 1941

DocketNo. 5114; Entry No. 53

StatusPublished

This text of 6 Cust. Ct. 780 (United States v. F. & R. Lazarus & Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United States v. F. & R. Lazarus & Co., 6 Cust. Ct. 780, 1941 Cust. Ct. LEXIS 1129 (cusc 1941).

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Opinion

Beown, Judge:

This is an importation of cotton table damask as to which it is stipulated and agreed by and between the defendants and the attorney for the plaintiff, that the 4 per centum representing an internal revenue tax in the country of exportation, should be added to the appraised value to make foreign value, and on that stipulation the case is submitted.

We find, therefore, that the value of the involved merchandise is the appraised value plus 4 per centum representing an internal revenue tax in the country of exportation.

Judgment will issue accordingly.

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Beown, Judge:

This is an importation of cotton table damask as to which it is stipulated and agreed by and between the defendants and the attorney for the plaintiff, that the 4 per centum representing an internal revenue tax in the country of exportation, should be added to the appraised value to make foreign value, and on that stipulation the case is submitted.

We find, therefore, that the value of the involved merchandise is the appraised value plus 4 per centum representing an internal revenue tax in the country of exportation.

Judgment will issue accordingly.

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Bluebook (online)

6 Cust. Ct. 780, 1941 Cust. Ct. LEXIS 1129, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-f-r-lazarus-co-cusc-1941.