Mecke v. United States

Martin Presiding Judge,

delivered the opinion of the court:

This appeal relates to an assessment of “additional duties” under paragraph I, Section III, tariff act of 1913, the pertinent part of which reads as follows:

* * * and if the appraised value of any article of imported merchandise subject to an ad valorem duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the value declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of 1 per centum of the total appraised…