Roller v. Maxwell
U.S. Circuit Court for the District of Southern New York
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.
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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. No appeal or reappraisement was asked, but the duty levied was paid under the following protest in writing by the plaintiff’s agents: “We hereby protest against the payment of 20 per cent, penalty on…
1Opinion of the Court
THE COURT
held:
1. 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;
2. 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).
Judgment for defendant.
2Cited by2 opinions
- Haight v. BadgeleyNew York Supreme Court · 1853
- Gross v. GrossWest Virginia Supreme Court · 1912