
    Geo. S. Bush & Co., Inc. v. United States
    No. 5157.
    Entry Nos. 3122, etc.
    Invoices dated Shanghai, China, November 27, 1936, etc.
    Entered at Seattle, Wash., December 22, 1936, etc.
    (Decided March 6, 1941)
    
      John P. Hausman for the plaintiff.
    
      Charles D. Lawrence, Acting Assistant Attorney General (Richard H. Welsh, special attorney), for the defendant.
   Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and the issue in United States v. Kohlberg, Reap. Dec. 4526 is the same; that the appraised value less certain additions represents the proper dutiable export value, and that there is no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the items marked A and checked CK on the invoices to be the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.  