Actual cost
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
The acfual price paid for goods by a party, in the case of a real bona fide purchase, and not the market value of the goods.
Alfonso v. United States, 2 Story, 42l, Fed. Cas. No. 188; United States v. Sixteen Pack ages, 2 Mason, 48, Fed Cas. No. 16.303 ; Lexington, etc., R. Co., v. Fitchburg R. Co., 9 Gray (Mass.) 226.