The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1848-10-02


UNITED STATES CIRCUIT CoyRr.-Sept. 81 Present
Justices Nelson and Betts.-DEcIsIoNs.-Henry Grim
action for money had and received to recover back
alleged of dutes paid to the defendant collector
of the port of New York 1o50 rolls Of Canton mating
were shipped from London in the ship American Ea-
gle by the plaintiffs November 18th, 1S47 containing
az 600 yards at the cost Of S3sS0, commission ~
making a total of s3,s77, which duty OF rs per
cent was charged uniting to 1894 25 The entry
made at the custom house from the original in
voice price at canton accompanying the goods when
shipped from that place to London, August 10TH 1876
This invoice accomp apied the goods the re-ship
ment from London to the port of New York On the
entry of the goods here the collector directed the ap
praers to report charges upon each roll of the mat
ting they reported accordingly to be charged on
the additional sum of 81 575 upon which duties
chageable which at rs per cent amounted to S403 50
and It being ella med that the appraised value ncud-
ing addition Of charges for freight from Canton to
London) exceeded by 10 per cent the valus as
entered at the custom house; duty Of 20 per cent
on such amended value was also imposed and
charged by way of penalty under the Sth section Of
the act OF Congress, which amounted to Sl,llS 70.
The aggregate amount of duties, including the
penalty of 20 per -ent thus charged upon the
Canton mating was S2,5l5 o. deducting Sl33 20 on
account of damaged goods the aggregate amount then
the charges after correction for freight from Canton
to London, and also the S1,059 imposed by way Of
penalty making the sum of 1888 so was paid to the
collector under protest. There was also shipped at
the time and in vessel a quantity OF Grape
sbaws which entered at cost including charges
and commissions, Of S4o7o AZ, charged with duty Of
80 per ce mt al bunting to 81 1913 TO- this article had
also been shipped from Canton to London, and re-
shipped by the plaintiffs to this port the charges for
freight from Canton to London were added TO the en-
tries, amounting to $102. commission 81 SO, total
S1O5 03 charged with duSy of 10 per cent was S3 50
this also paid nder protest, making an aggre
gate of Sl.429 with interest from the time Of pay
me mt which the plaintiffs claimed to recover, and for
which a verdict was taken at the Circuit
MASON, Justice.-We are Of opinion that the charges
fer freight Of the goods from Canton to London we're
authorized by any of the existing tariff acss; the
act 1916 did no presc ribe the mode arriving
the dutable value of the goods bat referred to the
existing laws for that purpose these will be found In
the provisions OF the ast of 1912 The 10th section OF
that act Is United States laws 563 provides that 1t
shall be the duty Of the collector to cause the actual
market value or Wholesale price thereof, at the
time when purchased in the principal markets OF
the country from which the shall have bean
imported into the United States, to be appraised
and assertained and to such value or pr'oe
fla be added oil costs and charges except insarsce
ana including In every charge for comms zion
the true value ut the port where the same may be
entered upon which the duties shall be charged IL
clear that the costs and charges hefe deferred to
those that have been incurred suos to the
purchas Of the goods and in the courSe Of the ship
ment 10 the United States not TO Josts charges
that NAV hsy. been incurred in any previous ship.
| mept to the place from whence imported into th
couu these entsr into an form the constitute
psrts that make up the riarket value or ~holesele
price at the place Of Importation To add those again