West Virginia daily oil review. [volume] (Sistersville, W. Va.) 1894-1902, 1898-07-28

| Vacuum Oh company, of Rochester
N. Y, VS.. the Queen, bearing upon
the question Of the value for duty
Of imported merchandise. The
opinion is very important in that it
is a confirmation of the position
taken by the local appraisers de-
partment in the St. Gall embroid-
erers' dispute, and is said to be the
only court ruling that has ever
dealt directly with the position
taken by the local appraiser. 1t
points out the distinction made be
tween the purchase price and the
price of goods when consigned to
agents in Canada.
The sl1it was brought by the
Vacuum Oil company on a petition
of right for the return Of moneys
deposited with the customs au-
thorities at the port Of Montreal, in
lieu Of goods seized for alleged
breaches of the customs laws. The
suppliants, who manufacture oils
in the United States, sold some of
their oils in retail lots to purchas-
ers In Canada, The price of such
oils to the customers in the United
States was taken as basis upon
which the price GER gallon to the
Canada purchasers was made up,
bu. the goods were entered for
du.y alta lower value-two sets of
In loices being used, one for the
p Irchasar in Canada and the other
70 the conlpany's broker at the
4 p entry, In the above case
tb otrt held that the oils Were
undervalued.
! The company, having established
a warehouse in Montreal as the dis
tributlng point of their Canadian
business, exported oils from the
United States to Montreal in whole.
sale lots. The invoices showed
prices which were not below the
fair market value of such oils when
sold at wholesale for home con-
sumption in the principle markets
OF the United States. In this lat
ter case the Canadian court ruled
that there was no differentiation
Regarding the distinction be-
tween the purchase price and the
price of imported goods when they
are consigned, Justice Burbridge
said that IF the goods are procured
by purchase in the ordinary course
of business and not under any cx-
ceptional circumstances, an invoice
disclosing truly the transaction af-
lords the best evidence Of the value
of such goods for duty. In such
case the cost to him who BUYS the
goods abroad is assumed to indicate
the actual market value thereof.
1t is presumed that he buys at the
ordinary market value. In such a
case no appraisement is necessary.
But if there is no invoice or no true
invoice, or if the purchase is made
under exceptional circumstances
and at price less than the fair
market value, at the time, of such
goods when sold for home con-
sumption in the principal markets
OF the country where they are pur-
chased and whence they are i'm
ported into Canada, or if the goods
are manufactured or PRODUCED by
the importer or obtained by him
otherwise than by purchase, then It
is necessary that their value for
duty be ascertained aud determined
by reference to such fair market
value.
The manufacturers or pro-
ducers' price to wholesale dealers
IN the country whence the goods
are exported to Canada does not Of
necessity determine the fair market
value for duty. 1t is not the value
at the mandatory or the place of
production, but the value in the
principal markets Of the country
the price there paid by consumers
or dealers to dealers-that governs.
The value for duty Of goods into
Canada should be ascertained by
reference to the fair market value
of such or like goods when sold in
like quantity and condition for
home consumption in the principal
markets of the country whence SO
imported.
"In the present case the oils
mentioned were und arva1ued and