Reiss v. Magone
U.S. Circuit Court for the District of Southern New York
At Law, The plaintiffs in 1886 imported from Amsterdam and Rotterdam certain fish, and in 1887 from Marseilles certain Castile-soap.
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At Law, The plaintiffs in 1886 imported from Amsterdam and Rotterdam certain fish, and in 1887 from Marseilles certain Castile-soap. The Castile-soap as invoiced was classified for duty at the rate of 20 per centum ad valorem under the provision for Castile-soap contained in Schedule A of the tariff act of March 3, 1883, (Heyl, New, 8.) Against the exaction of duty upon the Castile-soap as invoiced, the plaintiffs duly protested; claiming that duty should only be exacted thereon after making deduction or allowance for shortage of weight. The fish were invoiced as “sardelle,” and were…
1Opinion of the Court
Lacombe, J.,
(orally.) The importer has to pay duty only upon what he imports. If his importation weighs 100 pounds when it leaves the other side, and 80 pounds only when it comes here, he pays on the 80 *108pounds which enters into the commerce of this country, and not upon the 100' pounds he bought on the other side. It may happen, however, that the shrinkage in weight has added a percentage of value, and that the 80 pounds which arrives is in its then condition worth more per pound in the markets of the country from which it came than the original 100 pounds was worth per pound. To illustrate,…
2Cited by6 opinions
- Freedman & Slater, Inc. v. United StatesUnited States Customs Court · 1949
- United States v. Freedman & Slater, Inc.United States Customs Court · 1951
- United States v. Schroeder & Tremayne, Inc.United States Customs Court · 1953
- Wieland v. Collector of Port of San FranciscoCourt of Appeals for the Ninth Circuit · 1900
- American Sugar Refining Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
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