Case Name: UNITED STATES v. R. F. DOWNING & CO.; SAME v. GODILLOT & CO.
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1904-05-23
Citations: 131 F. 653
Docket Number: Nos. 3,440, 3,441
Parties: UNITED STATES v. R. F. DOWNING & CO. SAME v. GODILLOT & CO.
Judges: 
Reporter: Federal Reporter
Volume: 131
Pages: 653–654

Head Matter:
UNITED STATES v. R. F. DOWNING & CO. SAME v. GODILLOT & CO.
(Circuit Court, S. D. New York.
May 23, 1904.)
Nos. 3,440, 3,441.
1. Customs Duties — Market Vai/ue — Remission of Local Taxes — Droit de Ville — Octroi Tax.
Held, in regard to merchandise imported from France, that its “market value,” as defined in Customs Administrative Act June 10, 1890, c. 407, § 19, 26 Stat. 139 [U. S. Comp. St. 1901, p. 1924], does not include the amount of certain internal revenue imposts of that country known as the “octroi tax” and the “droit de ville,” which are not general in their application, but vary with the locality, and which are not collected if the merchandise Is exported.
On Application for Review of Decisions of the Board of General Appraisers. i
The decisions under review reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by R. F. Down ing & Co. and Godillot & Co. Duty had been assessed on tbe basis of an appraisement of tbe market value of tbe goods, that included tbe amount of certain internal revenue imposts of France, known as tbe “octroi tax” and tbe “droit de ville,” wbicb are not general in tbeir application, but vary with tbe locality, and wbicb are not collected if tbe merchandise is exported. Tbe board beld that tbe case was not within the rule of United States v. Passavant, 169 U. S. 16, 18 Sup. Gt. 219, 42 B. Ed. 644, where it was decided by tbe Supreme Court that the so-called bonification of tax by tbe German government, wbicb was in effect tbe remission, on tbe exportation of merchandise from that country, of a general tax that would have been collected, bad tbe merchandise not been exported, constituted an element of market value, as defined in Customs Administrative Act June 10, 1890, c. 407, § 19, 26 Stat. 139 [U. S. Comp. St. 1901, p. 1924]. Note G. A. 5,414, T. D. 20,761.
Charles Duane Baker, Asst. U. S. Atty.
W. Wickham Smith, for R. F. Downing & Co.
Albert Comstock, for Godillot & Co.

Opinion:
TOWNSEND, Circuit Judge.
The decisions of the Board of General Appraisers are affirmed on the authority of Rheinstrom et al. v. U. S. (C. C.) 118 Fed. 303.