
    Collin & Gissel v. United States
    No. 4565.
    Invoice dated Cheadle Heath, England, July 29, 1936.
    Certified August 1, 1936.
    Entered at Houston, Tex., August 24, 1936.
    Entry No. 224-H.
    
      (Decided on rehearing [Reap. Dec. 4259] May 2, 1939)
    
      Philip Stein for the plaintiffs.
    
      Webster J. Oliver, Assistant Attorney General (Charles J. Miville, special attorney), for the defendant.
   Tilson, Judge:

Tbe merchandise in this case consists of flour-mill machinery imported from England and entered at the port of Houston, Tex.

In accordance with the stipulation of counsel, I find the proper dutiable value of said merchandise to be the c. i. f. duty paid Houston price of each machine £415 Os., Od., less charges for each machine from Liverpool to Houston of £19 15s. Od., less charges for each machine from factory to Liverpool of £2 6s. 8d., less duty at 27⅜ per centum, plus packing and cases, as invoiced. Judgment will be rendered accordingly.  