United States v. Bradshaw & Co.

The importation consists of wool cloth, and the issue relates solely to the dutiable valuation thereof.

Entry of the merchandise was made at the port of San Francisco, upon a consular invoice which was duly verified on behalf of A. Comyns & Co., Dublin, who are named in the affidavit as the foreign sellers of the goods. The invoice sets out a number of items which are first totaled; from this total is deducted 10 per cent thereof; the . sum thus ascertained is stated to be the true price and market value of the merchandise. The invoice contains no explanation of the deduction just referred to,…