United States v. Woodward-Newhouse Co.

There is no appearance or brief in behalf of importer in this case.

The facts are meager. The invoice stated the merchandise to be 1,075 bushels of wheat, valued at $2.20 per bushel. The total value, however, was therein carried out or extended at $3,365, when in fact it should have been $2,365. The entry papers are not before us, but obviously the error in the invoice was reproduced in the entry, and the Government so assumes. The correct rate of duty on the importation was 10 per cent ad valorem.

On liquidation the collector regarded $3,365 as the entered value and apparently took duty of 10…