Van Oppen & Co. v. United States

This is an appeal for reappraisement of a certain leather-bound book entitled “Keats Poems” entered at the port of New York.

*655When the case was called for trial, counsel for defendant conceded that plaintiff’s entered value represented the correct dutiable value of the book in question.

On the conceded facts, I hold that the entered value of 2 shillings,. 8 pence, is the proper dutiable value of the instant merchandise. Judgment will issue accordingly.