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Behn Meyer & Co. Vs. Collector Of Customs 026 Phil 647

BEHN MEYER & CO., LIMITED, plaintiff-appellee, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellant.

G.R. No. 7987 | 1913-09-11

D E C I S I O N


MORELAND, J.:

On October 27, 1907, the plaintiff imported into the Philippine Islands fifty cases of faience plates. The value as appraised for duty was $1,291.15 United States currency. This was also the value stated in the consular invoice, dated Hamburg, August 29, 1907, presented at the time of the entry. According to this invoice the merchandise was purchased by the importer from one Arnold Otto Meyer of Hamburg, and, although shipped from that port, appears to have been placed on board ship at the port of Antwerp, Belgium. The back of this invoice has the statement that Arnold Otto Meyer was the agent of the...