
    United States v. N. Polkinhorn
    No. 6184.
    Pro forma invoice dated December 12,1942.
    Entered at Calexico, Calif., December 12,1942.
    Entry No. 709-A.
    (Decided June 26, 1945)
    
      Paul P. Rao, Assistant Attorney General (Samuel D. Spector, special attorney), for the plaintiff.
    
      Harper & Harper (Lawrence A. Harper of counsel) for the defendant.
   Oliver, Presiding Judge:

This appeal for reappraisement has been submitted for decision upon an oral stipulation entered into by and between counsel for the parties hereto, agreeing, in substance, that the proper value for the merchandise under consideration should be $32.75 per ‘ton.

Accordingly, I hold the proper value for the involved merchandise to be $32.75 per ton.

Judgment will be rendered accordingly.  