Case Name: John S. Connor (Northern States Envelope Co.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-06-25
Citations: 5 Cust. Ct. 468
Docket Number: No. 4953; Entry Nos. 875, 4243
Parties: John S. Connor (Northern States Envelope Co.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 468–469

Head Matter:
John S. Connor (Northern States Envelope Co.) v. United States
No. 4953.
Entry Nos. 875, 4243.
Invoices dated Stromsnasbruk, Sweden, August 12, 1938, SafHe, Sweden, May 13, 1939.
Certified August 15, 1938, May 13, 1939.
Entered at Baltimore, Md., September 13, 1938, May 31, 1939.
(Decided June 25, 1940)
Barnes, Richardson & Colburn for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Brown, Judge:
These appeals to reappraisement have been stipulated and submitted for decision by counsel for the parties hereto.
On the agreed facts, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are the invoice prices less 2 per centum cash discount, less freight, both inland and ocean, less insurance and consular fee as noted on the invoices. Judgment will be rendered accordingly.