The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1855-03-23

United States District Court.
Before Judge Hall.

FALSE INVOICES OF MUsIoAL INSTRUMENTS.
MARCH 20-7he United States Eight Musical Instru-
mens-This action brought in 1852 for the for
FIXTURE Of certain musical instruments organs
this port from Paris upon the ground Of
with intent to defraud the revenue. Mr. Joaehimssen
appeared for the United States, and Mr.. Alexander
Kursheedt and Mr.. James Rdgway for the claimants.
The facts may mostly be gathered from sketch of the
opening OF the defence The prosecuting officer having
opened his case and produced sufficient testimony to
throw the burden Of proof upon the claimants Mr..
Ridgway in opening the for the clanants, said
The facts really 80 few plain and simple, there win
Before proceeding 70 give an outline Of the evidence
We intend 70 offer, Is just that ! should can
se YER By his Honor, Judge Bstts, In case
similar to this, recently tried before him, ~ forming
part the instructions which IL viii BE- proper for
the charge Of his Honor in me case Of FORKS
and grndstones In reierence TO the msllness Of differ
dence 81 fraud &c. The principle. then is an est.b.
hshsi one that 70 convict the a,y must and the IN.
srence in the amount Il small they arc not
70 infer fraud. Now. the facts Of the case
fac,ursfs Of musicai Instruments, doing large bust
At Paris sent the organs In question 70 this port
M.ssr,' Balm Tsnder merchants Of this city Thew
were inveiced At 1850 francs which, shall pre-
seny prove 70 entire satac,ion, cost them that
amount OF money 10 manufacture, and no more;
ana not having been sold, but s.nt here
for sale, their agents paid the dutos aud
charges, which increased the cost In New York TO
1890 francs They had sent two consgnments to
the United States In the way The first by the ship
William TELL in March, 1852, Of nine organs, invoeed
2SC1 francs upoa which charges ncarred here,
swelling the cost to 200 francs Those goods only
brought 400 fraucs that Mers Aisrandr. lost 800
francs The second shipment Of two instruments by the
vaucluse in August OF the year, lnvoiced At
100 rancsthe charges increasing that amount to 1000
francs Those two sold for 1892 leaving pront to the
manufacturers Of 362 francs. In this second impor
taon you perceive the chances OF trade and ranspor
tation in their favor instead OF against them as
in the frst shipment. will be seen that throughout
the whole OF their transactions with the United States,
they vent upon the assumption that manufacturers
were entitled 10 invoice their goods at actual cost
and they had good for believing So for In two
instances prior this case they had adopted that
SUMPTION aad were given 70 understand that IL
rect BY the fact Of the New YORK Custom House auho
rites er aiming the goods and passing the invoices I'M
questioned They received their information In all pro-
liability from some OF earlier laws and were thus
innoeenty led into the Of supposng no essential
change had been made. Under the laws passed
prior 10 1929 the assessment OF merchandise beet 70
sd valoren duties basel upon its actual cost in
labor and matsrialsn and not on It's actual market
value The counsel then cited several acts Of Congress
aad decsons Of varoua bearing upon this point,
and then continued-And while upon this sub sct,