Ullman v. United States

Appellant entered at the port of New York a quantity of sealskins under a consular invoice showing the cost to him, and at the same time offered evidence to the collector to show that after the date of the purchase of these skins in London the market value had materially decreased, and sought to enter his merchandise at the correct market values as of the date of exportation to this country. This offer was accompanied by papers shownng the correct market value. The collector indorsed upon these papers his rejection of the same, and ordered that the entry be made at the actual purchase price,…