New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1874-06-04
THE VALUE OF A FRANC.

A TEST CUsToM-HoUsE CAsE-JUDGE sHIPMANs DE-
CIsIoS LOOKED FOR WITH INTEREST
The case of Augusta Richards and others
AGAINST Chester A. Arthur rs Collector this Port was
submitted yesterday to Judge Shpman OF the United
States Circuit Court upon thc following agreed state
ment of facts. 1t involves the question whether the
frame of France and Of Belgium is, lin money OF ac
count OF the United States" worth as cents and o
mills" or 1880 cents."
On March &c. 1874 tho plaintiffs entered at The Custom
house an invoice Of Atwood dress goods imported from
Havre, the value Of which nvoced in rancsof the
currency Of France, amounting, with the charges and
commissions, to 500 francs BY an act OF Congress-
passed May o. 1ss and in force at the time OF the
&c OF OF March g. 1873 it provided That
in all computations at the Custom-house. the frame OF
France and Belgium shall be estimated at 10 cents 6
mills" At this rate OF estimation OF the French franc
money of account OF the United States. the dutaDe
Of these goods consisting OF 53i6 square yards
sOi7 or less than 20 cents per square yard 10y
Tariff of March D. 1867 goods OF this description when
dutable value is less tnan ~ cents per square yard
subject to al vaOrem duty OF 81 per cent and an
additional duty Of cents per square yard but from
10 per cent to be deducted BY the opera
tion OF an act passed June 1874 Computing the frame
cents the amount Of duty that could be levied
5.3i6 square yards OF the above mentioned im
portaton was 1916 49, The defendant, claiming to act
instructions of the Secretary OF the Treasury
in determining the dutiable value OF the plaintiff,
goods estimated the frauc at 10 30100 cents which e5
carried tho dutiabe value OF the goods above ~
cents per square yard ana 6y the an al tne
duty Of 40 per cent ana an additional duty OF cents
yard less 10 per cent TO be deducted unuer
The operation of tie act OF June 1872 Computing the
franc at 10 30lO0 cents, the amount OF duty hat cOud
levied the 1916 square yards Of the importation
was $773 ~, which amount the defendant
exacted and the plaintiffs paid under protest,
they claiming that the franc should nave peen
the difference between the amount OF
duties which they offered to pay and the amount exact
ed from them, namely, $fb7 % On April q 1874, the
plaintiffs made subsequent entry OF goods or the same
which also nyoced in francs of the currency OF
France with the charges and commissions
mating the franc OF Is cents and mills in money OF ac
Of the United States the dutsble value Of the last
mentioned goods consisting Of 1860 square yards was
less than 20 cents per yard aud at such
dutabe value the goods were subject by the existing
Tariff acts al valorem duty or IS per cent, and an
additional duty or cents per square yard, less
10 per cent TO be deducted rs ABOVE mentioned.
Computing the frame at IL $40 cents tho amount OF
duty that could be levied 1860 square yards OF these
goods was 1856 o. The defendant claiming TO act On
der Section OF the act Of March 1872, and under In
from the Treasury determining the dutabe
value OF the plaintiffs last mentioned goods, estimated
the franc nj 1890 cents, which estimate carried the
duabe value OF the goods above 20 cents per square
yard and by provisions Of the existing tariff laws
subjected them TO an ad valorem duty OF ~ per
cent and additional duty OF per cent
per square yard, less 10 per cent, TO be de-
ducted as above mentioned. Computing the franc
at I93 cents OF duty that could be levied
on the lO.6sO square yards OF this importation was
co. which an0untthe defendant exacted and the
plaintiffs paid under protest, they claiming that the
franc should have been estimated 40 Is 60 cents ana no
tween the Of duties which they offered to pay
and the amount exacted from them, namely. 1913 oS .
This Is test governing many others OF u IKE
character and Judge shpmans dec sion Is looked for
with great interest. George T. Curtis and Webster Il
Craig for the plaintiffs, and United states District
Attorney Bliss for tho defendant.