Griswold v. Maxwell
U.S. Circuit Court for the District of Southern New York
This action was brought against [Hugh Maxwell] the collector of the port of New York, to recover back duties charged on the freight of a cargo of silks from China to London.
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This action was brought against [Hugh Maxwell] the collector of the port of New York, to recover back duties charged on the freight of a cargo of silks from China to London. The invoice was made up at Shanghae, October 4th, 1S50, of silks shipped on board the Peninsular and Oriental Company’s steamer, bound for Hong Kong, there to be transshipped by the Peninsular and Oriental Company's steamer to Southampton, thence to New York, consigned to the plaintiff [George Griswold, Jr.]. The freight and expenses to England, $632 12, were added to the invoice, and 30 per cent, duty was charged by the…
1Opinion of the Court
BETTS, District Judge.
The goods in this case were shipped from China to the United States. The value of the siks in the country of their production, with the expenses of charges, commissions, &c., which accrued prior to their being put on shipboard at the place of exportation, constituted the dutiable basis. The cost of posterior conveyance or transshipment does not enter into the dutiable value of the goods; and it makes no difference if they were subjected to portage across the Isthmus of Suez. The voyage and transportation were continuous, from the port of shipment to the port of…
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