Roger v. United States

The Board of General Appraisers overruled a protest against assessment of duty by the collector of customs at New York, which protest attacked the validity of the reappraisement proceedings and method of finding value thereunder. The collector, the single general appraiser, and the Board of General Appraisers included as a part of the market value of certain perfumes imported a tax assessed by the French Government upon the alcohol used in the manufacture of the perfume. The French law is not before us, but from the testimony in the case it appears that an internal-revenue tax of 10 francs…