Source: https://en.m.wikisource.org/wiki/Iasigi_v._Collector
Timestamp: 2019-04-23 19:04:20+00:00

Document:
Iasigi & Goddard imported a cargo of wool from the Cape of Good Hope to Boston, which was invoiced, and, on the 16th March, 1860, entered at a price or value at the place of exportation of less than twenty cents per pound, and hence duty free under the act of 3d March, 1857.  Certain packages-the 'examination packages,' as they are called-were examined by the appraisers, and the invoice certified 'Right,' and sent to the collector. All but the examination packages were delivered to the importers under the general bond at once; that is to say, on the day of entry, March 16th; and the examination packages on the next day. Subsequently one of the general appraisers at New York having come to Boston, informed the collector there that there had been 'some neglect,' and in consequence of 'information' now given to him, the collector directed a reappraisement. A certain Crocker, 'one of the principal appraisers of the United States, at the port of Boston,' assisted by Mr. Bausch, a wool examiner, of New York, accordingly, went to work to reappraise the wool. They found it in the warehouse of the importers; and having put the word Not before the word Right on the original invoice, returned it to the collector, with the following direction for reappraisement.
'Add, to make market value at Port Elizabeth at date of exportation, on 186 bales, three farthings per pound; on 614 bales, 1/2d. per pound.
1. That the appraisement was not made as of the market value of the principal markets of the country from which the wool came (which statute requires it to be).
2. That it was not made (as statute also requires it to be) as of the date of exportation to the United States; a fact, however, upon which the court did not read the evidence as the counsel did.
Suit having been brought against the collector to recover the duties paid to him under protest, the court instructed the jury that, on the whole case, the plaintiffs were not entitled to recover; and the correctness of this instruction was the question on error here.
1. The first question raised is, whether, when an appraisement has been once made, and the merchandise surrendered to the importer, it can, in absence of fraud, afterwards, and for an indefinite time, be again subjected to appraisement, and the duties increased or levied anew?
The question, then, arises: Has the law provided for any 'appeal or revision,' at the instance of the collector, and if so, was the provision of law followed, or attempted to be followed, in this case?
But when may he do this? Clearly but upon the return of the appraisers, and before the collector's fiat that all is 'right,' before, in short, a permit and delivery has been made to the importer. Otherwise, and if the right is unlimited in point of time, innocent vendees into whose hands the goods have passed, may be subjected to an unjust levy.
Again, by the act of Congress last quoted, such new appraisal is to be made 'either by the principal appraisers or by three merchants.' In this case it was done by one appraiser only (Crocker), assisted by an examiner of wool, Bausch, from New York. Consequently, it was not done as the act requires, and was void. If the act of August, 1842, as well as the authorities, did not make it clear that one appraisement, confirmed and acted on, and surrender made of the goods to the importer, is final and conclusive against all parties, yet the entire policy of the revenue acts, sufficiently known without particular citation, which requires prompt action on the part of the importer to have his rights, in case of controversy, settled as against the government before the permit is granted and the property surrendered, demonstrates that nothing is intended to be left for revision or future action. Indeed, any view that should give the collector the right to order reappraisements, except as provided in the act of May 28, 1830, must include the power to exercise such right after duties have been paid and the merchandise distributed for consumption, if haply the collector can find them, as in this case, and of course being unlimited in time, might render the accuracy of such future appraisement wholly precarious.
I. It was not made as of the date of exportation, viz., the period of the ship's sailing, but is of a period twenty-eight days subsequently.
II. The act of March 3, 1851,  enacts that the appraisement shall be made as 'of the actual market value or wholesale price thereof in the principal markets of the country from which the same shall have been imported in the United States.' Now the only return of this reappraisement is on the invoice, and is in these words: 'Add, to make market value at Port Elizabeth at date of exportation.' (Then follows the statement of farthings added.) Now, although the court may not judicially know the fact that there are other ports of exportation in the colony of the Cape of Good Hope, and other principal markets of British Eastern Empire, yet the appraisement itself must clearly show that there are none other than Port Elizabeth, or that the appraisement was made in conformity to the statutes, or it is defective.
1. There must exist, from a necessary respect to the government's rights, a power in the appraiser to review his appraisement, at least, while the goods remain unsold in the importer's hands. Bartlett v. Kane,  in this court, decides that it does exist. That the collector may direct a reappraisement is obvious from the statute of May 28th, 1830, quoted on the other side.
3. As respects various matters set forth, the answer is the same already made. The report of the appraisers is conclusive, conclusive not only as to the result, the dutiable value of the goods, but also as to all the elements necessary to form this result; conclusive as to what are the principal markets of the country,  as to the date of exportation, the market value of the goods, &c. It is a conclusive finding upon all the facts on which the appraisers are obliged to pass, in order to discharge their duty, i. e., to determine the dutiable value of the goods imported and submitted to them. If an importer is not content with the result, or with any detail of their finding, or with their conduct in any respect, his sole and his sufficient remedy is by an appeal to merchant appraisers in the mode pointed out by the statute. If he does not avail himself of the right of appeal, he has no reason to complain that the government exacts the duties assessed on his goods. His refusal to appeal indicates that in his opinion the appraisement is substantially correct, and that he must rest his claim to recover the duties solely on technical grounds.
^1 11 Stat. at Large, 194.
^2 § 17; 5 Stat. at Large, 564.
^3 Belcher v. Linn, 24 Howard, 508-522; citing Bartlett v. Kane, 16 Id., 272.
^4 Stairs v. Peaslee, 18 Howard, 522-527. See, also, Rankin v. Hoyt, 4 Id., 327-335; Burgess v. Converse, 2 Curtis, 216-221.
^5 § 2; 4 Stat. at Large, 409.
^6 § 1; 9 Stat. at Large, 629.
^7 § 17; 5 Stat. at Large, 564; slightly modified by act of 3d March, 1851, § 3.
^11 And see Rankin v. Hoyt, 4 Id., 327; Greely v. Thompson, 10 Id., 225; Bartlett v. Kane, 16 Id., 268; Stairs v. Peaslee, 18 Id., 524; Sampson v. Peaslee, 20 Id., 571.
^12 5 Stat. at Large, 727.
^13 Stairs v. Peaslee, 18 Howard, 524.

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