Roller v. Maxwell

U.S. District Court

Decided December 15, 1853

U.S. District Court · decided 1853-12-15

This was an action [by George P. Roller] against [Hugh Maxwell], the collector of the port of New York, to recover back an excess of duties and a penalty. Two invoices of long shawls were imported by the plaintiff from Bremen, and entered by his consignees and agents, August 1, 1851. The appraisers raised the invoice .prices more than ten per cent, to make them equal to the foreign market value.

Decided 1853-12-15

THE COURT

¶1held:

¶21. That the official appraisal, not appealed from, was conclusive as to the dutiable value of the goods, when the protest did not point out any violation of law in making the ap-praisement;

¶32. That the protest, in this instance, did not embrace the question as to the value of the currency in which the invoice was made out; that it related exclusively to the foreign market value; and that that was determined by the report of the appraisers. Tariff Act Aug. 30, 1842, § 17 (5 Stat. 564); Act March 3, 1851, § 2 (9 Stat. 630).

¶4Judgment for defendant.