United States Customs Court March 27, 1945, No. 6121; Entry No. 718987, etc. (United States v. Wm. S. Pitcairn Corp.)

lead-opinion

Oliver, Presiding Judge:

This is an application for review of the decision and judgment of a single judge (Reap. Dec. 5976) wherein it was held that the so-called British purchase tax levied by the British Government was not a part of the foreign value of certain éarthenware and chinaware exported from Birmingham, England, in 1941.