United States v. Zuricaldy
U.S. Circuit Court for the District of Southern New York
Appeal on behalf of the United States from a decision of the board of general appraisers which reversed the action of the collector in assessing duty upon the merchandise in question.
1Opinion of the CourtCoxe, District Judge
(orally). The only question involved in this appeal is whether or not the action of the United States consul at Malaga, Spáin, is final and conclusive as to the invoiced value of the goods. There is no dispute, as I understand the facts, that the consul at that point added to the value of the goods the amount of ocean freights, which w.as stated on the invoice presented to him in English money. The importers protested against his action at the time and continue to do so. The difficulty arising at this port is due entirely to the fact that the consul increased the value of the goods by this…
2Cases cited1 opinion
- Robertson v. BradburySupreme Court of the United States · 1889
3Cited by2 opinions
- Gillespie v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
- Hampton, Jr., & Co. v. United StatesCourt of Customs and Patent Appeals · 1914