Legal Opinion
Daloz v. United States
U.S. Circuit Court for the District of Massachusetts
Decided May 7, 1909No. 495 (2,038)PublishedCited by 3 opinions
On Application for Review of a Decision by the Board of United States General Appraisers.
1Opinion of the Court
COLT, Circuit Judge.
This petition for review relates to the dutiable value of 24 packages of machinery entered at the port of Boston June 27, 1907.
Before entry of the merchandise the importer added 10,000 francs to the invoice value of 34,400 francs by attaching the following memorandum to the invoice:
“Add, to malte market value, royalty, 4,000 francs; specifications, drawings, and instructions necessary to put the within machinery into operation, 6,000 francs. Total 10,000 francs.”
This addiion made the entered value 44,400 francs.
Upon the subsequent appraisal of the merchandise, the Board of…
2Cases cited4 opinions
- Oberteuffer v. RobertsonSupreme Court of the United States · 1886
- Kimball v. the CollectorSupreme Court of the United States · 1870
- Roebling v. United StatesU.S. Circuit Court for the District of Southern New York · 1896
- Haas v. ArthurU.S. Circuit Court for the District of Southern New York · 1877
3Cited by3 opinions
- United States v. WymanCourt of Customs and Patent Appeals · 1913
- United States v. LawrenceCourt of Customs and Patent Appeals · 1921
- American Pillowcase & Lace Co. v. United StatesUnited States Customs Court · 1948