The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1859-10-15

their rules and general regulations the jury win Be- just
fed in finding for the plaintiff.
Mr.. Hall gave notice that he would move for new
trial on the ground that the verdict not justified by
the evidence.
United States Circuit Court. ~
Before Hon. Judge Nelson, Chief Justice, &c.
DECISIONS ON APPEAL.
OcT. 1.-The following important decisions were do
vered in appeal from the District Judges on
revenue
John AcKewan Wlliam Hau %. he United Stases.--
The suit in this brought by the government
bond executed by the defendant the 18th Of Deem
ber 1885, with penalty of $4,000 conditioned for the
payment Of sl,l37 Is in several instruments The de-
fence set that the bond given for antccedent
debt the payment Of which secured three several
bonds dated the year 1882 the month not givcn) and
executed by McKewan, Of the DEFENDANTS and one
Vim. G. Marshal given for duties at the Ons-
tom House; that more than twenty years had elapsed
after the giving Of the three first bonds before the
cuton Of the second and that demand of payment
had been made Of the debt; In the mean time that
the defendants executed the second bond without
knowledge Of this defence To the claim, and in
ignorance Of their rights and that they advised by
the agent Of the plaintiff that there defence 70
the demand. The Judge the Circuit Court overruled
this defence and directed verdict for the plaintiff and
required no argument or authority 70 show that this
ruling was correct. New trial denied.
E. B. Croker and others Heman j. RedGeld.-This
suit brought IN this to the amount of duty
paid under protest ~ on shipment Of Chinese coin, aud
was one thousand boxes which is described in the
invoices cooper cash." Il appears from the evidence in
importation from China passed in that country by count
money and was known by the designation Of cooper
composed Of sixty per seventy per cent copper,
and thirty per cent TO forty per cent OF lead or nickel
The plaintiffs claim that the article Is entitled 70
schedule ~ Of the Tariff act of 1s46, within the
words "cons, gold silver and copper" The Collector
claims that 1t falls under the description schedule
CID copper when old and ft only to be new manufac
tured" and chargeable with duty Of FIVE per cent The
stated in the Some light, thought, might be
thrown upon the question If evidence had been given
this point for we inclined to think that the clause in
the free list had reference coins that imported into
the country for circulation money and nasmuch
such appears in respect 70 the coin In question,
and inference be drawn TO this effect from the de-
scrpi0n designation OF the article the better opinion ia
been properly arranged under schedule with
IN the terms above referred TO- At least in OF the
clause the free list of opinion
question cannot be brought within without at first prov
cy Of this country, that il at the time of the
importation part Of such currency. Second. As it
specs the excess sS o. duty claimed 70 be ressvea
answer to say that the protest is defec-
ve It appears on the face Of it that the money was
paid and in the hands Of the Collector before made
against the payment of the duty and penalty There
date to it, but the inference is unavoidable from the
ColecDr Of ss2 S. It said the money was only de-
posted with the Collector as security for the payment
Of the duties when ascertaned and that the application
did not take place till the ascertanmen of the duties
Admitting this TO be so, do not agree to the
quence claimed The money deposited was 70 be applied
by the Collector TO the duties and cannot be said after
this that was paid compulsory order get posses
sion Of the goods The protest after the facts
tanned came too late Thrd-We do not think that the
suit should be sustained for the s92 IS, this
dered to the pants before suit brought The plain
tins knew that sum ready for them any
the ascerainment Of the duties Judgment for the
PENDANT. s8s5 1-7ss
d..
ton brought by the importers excess Of
duties paid under protest The goods imported from
China No question has been made upon invoice value
at the port Of shipments the objections confined the
additional charges made at the Custom House thereby
creasng the dutable value The first is that one half
per cent was added TO the charge for commission China
making them two and half per cent when the usual
rate is only two cent The proof in the fI
that two per cent only was charged and that it is the
usual rate of commission 1t error, therefore,
adding the half cent is objected that the Collector
erred in striking from the invoice per cent discount
from the invoice value, which discount is made TO the
purchaser of the goods this abatement the price
is generally made according to the usage of the trae
in China. The to this objection Is that the
ket value at port Of expectation is the criterion
to govern the officers at the CUSTOMS and any discounts
taken into account These discounts may, and often do,
depend upon the particular terms of that There
cases which have heretofore been before the Court
which appeared that the trade in the oresu county
had agreed upon rate OF prices for certain classes &
dscoupt il the price fell below or an addition il it rose
above the standard mode OF fixing tho market value
at the time. The Court held, that an arbitrary rejection
Of the discount under the circumstances cus
toms in ascertainng the duabe value erroneous.
But the present case altogether different one and not
governed by the principle Of that class Of Third
An addition was made by the appraisers to the invoice
lue charge for export duty the port shipment
which ID shown In the had no existence
This duty when not found in the invoice is paid by
the seller Of the goods To the government enters
into the invoice value Of the article of appras.
who witness in the case admits that the invoices
value was sustained by an appasement and that the adj
ton of the export charges made upon the idea TINT
the invoice value Of the goods was too low. This
the appraisers regarded the invoice value as
too low they could have raised by appraisement in the
ordinary way, which would have afforded the importer
right Of appeal to the merchant appraisers instead Of
adding an arbitrary, and as appears fictitious charge
for expectation The plaints are entitled 70 Judgment
for the excess arising from the claim of ~ instead of
cent commission, and also out Of the charges for
port duty The amount 10 be settled by the clerk th
counsel do not agree upon il.
s. s. Goodridge q ali. 70. Henan J. RedfeM; F. A.
Chase ais, g. the SdmeI Is stipulated these cases shall
abide the result in the above cases. Judgment for tho
plaintiffs on the same principles.