Case Name: United States v. Guy B. Barham (Yee Sing Co.)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-02-08
Citations: 2 Cust. Ct. 839
Docket Number: No. 4517; Entry No. 7234
Parties: United States v. Guy B. Barham (Yee Sing Co.)
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 839–839

Head Matter:
United States v. Guy B. Barham (Yee Sing Co.)
No. 4517.
Invoice dated Hong Kong, November 30, 1937.
Entered at Los Angeles, Calif., January 3, 1938.
Entry No. 7234.
(Decided February 8, 1939)
Webster J. Oliver, Assistant Attorney General (Daniel 0. McGrath, special attorney), for the plaintiff.
Harper & Harper (Abraham Gottfried, of counsel) for the defendant.

Opinion:
Brown, Judge:
It appearing at the trial that the appraiser has here appraised in Canton currency when he should have appraised in Hong Kong currency, and the United States having appealed, the merchandise is now appraised in Hong Kong dollars at the same per se figures and amounts as noted by the appraiser in his appraisement. Judgment will be rendered accordingly.