The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1867-01-26
THE COURT S.
-~sssA -s.-s-'As--- -
UNITED STATES CIRCUIT COURT.
Important Custom House Case-Another Ver'
dict Against the Government.
Ina


Important Custom House Case-An0ther Yer.
dict Against the Governments.
Before Judge smalley.
John g. Laurence and others rs Henry "A. Smythe.-
This another OF the inermnabe Custom House cases
in which the painf brings action TO recover sum
OF o5o and $40 interest thereon for duties claimed
have bean sxacted on invoice of oranges and lemons
and paid by plaintiff under protest
Mr. Andrew r. Culver counsel for the plaintiff stated
the II afterwards appeared in evidence az fol.
lows:-The plaintiff imported a cargo or lemons and
oranges from Palermo per Imosene. The custom
duties on this importation were $4,000 On present.
ing his invoice and entry at the Custom House
he was informed by Mr.. Ogden that he had
better add thereto and charges for the boxes &C.
containing the goods To this plaintiff demurred when
the official informed him that his neghbors' did the
goods would be seized for this extra charge that in sew
eral similar cases seizures had boon made Tho goods
being Of pershabe nature plaintiff added the add.
and payment Of them he put in tho regular protest in
such cases. Mr. Culver referred 10 and relied on the
q III
containing imported dntiable articles were liable 70 add
tionai duty The entry, with accompanying protest. and
sworn TO ~ The pisinsli and admitted By Mr. Ethan
Alien Assistant District Attorney, counsel for the gov
In summing up the case Judge smallsy sald that in
some or the main points this similar 70 that Of
Bernhard Hutton against Sche decided In that court
fully considered and he was mot disposed to review Them
was there anything In this make HIM change the
opinion be had then given until directed TO do 80 by
higher tribunal In this the plaintiff expressly
told by tho custom house officer that he had better add
the costs and charges which sought TO be
coveredthat his nelghbors had done the thing,
and that in some instances where they had compiled
their goods had been seized and they had been COM
PEELED 70 pay the penalty In consequence Of that advice
and the payment Of the penalty plaintiff had added the
costs and charges claimed be in excess the entry
This must not be taken a. voluntary payment but one
made under duress or species Of duress This ques-
tion had been established In the Bernhard and Hutton
case with regard TO the protest there was no question
as to It's being presented and fled three days after the
payment OF the additional duties. One question differ
emit from presented In the Bernhard and hutton
the boxes sacks nails papers and some other charges
embraced In the entry dutiable and It Is concluded
as part OF the ha. this clause Of the &C. Of
sti in force II this were the articles would be
questonaby dutiable and there would be ground for
market value Wholesale price shall be added all costs
and charges except insurance and commission
rous revsons Of the s Of isSa GOOD deal Of
litigation had arisen 10 what should be 'scosis and
charges and several suits brought 10 the court to
determine that question In the act Of June 1884, Con-
gress specifically described what should DO added to the
actual value wholesale price OF the goods transpor
the vessel designed for their transportation including
sacks bags boxes coverings OF kind containing the
goods In the act Of March g. 1885, Congress changed
the law and provided that 1t shall DO the duty Of the col
ector 70 caso the actual market value wholesale price
70 be appraised and such apprasement shall be that 1t
which the duties shall be assessed This Is plain lam
gnase and limits the duties articles 10 DO assessed TO
she market value or Wholesale price in the market where
manufactured purchased. II has been do
cidsd BY the Supreme Court, and followed by
the District Courts that the word .market' value
means the wholesale price Of the article and has been
regarded BY the Secretary OF the Treasury and there
fore Is clear far the seventh section Of the act IL
concerned that Congress did mot intend that anything
should b added but the Wholesale price Of the article
The provision Of the cot Of 1912 making boxes and
covering dutiable 10 repealed BY the express language
Of the lassr ACT, which makes the market value or
wholesale price only dutiable because 70 Inconsistent
with Tho later act which says that any acts parts OF
acts inconsistent herewith hereby repealed think
therefore, that the decision Of the Collector In this
was erroneous and that the charges for boxes &C. 20
the entry ought TO have been added 70 the duabe
article Of the goods and that the Of duties and
interest amounting 70 $50 principal and SO interest
thereon, shall 10 refunded.
The jury them under direction Of the Court rendered
verdict for the plaintiff for the above amount