United States v. Tappan

This is an action of debt-upon a duty bond., l,n^elr the act of the 20th of April, 1818. Upon the trial of the cause in the Circuit Court of Massachúsetts, the following questions arose :

1. Whether the words “ true valve," in the 11th section of the act of the 20th of April, 1818, meant the current market value of such goods at the place from which they were imported, or the true and actual cost thereof to the importer at such place.

2. Whether, if the Collector did, in fact, suspect that the goods were invoiced below the current market value thereof, at the place from which they were…