Masson v. United States

On September 28, 1907, 902 rolls of matting destined for the United States were shipped from Canton, China. The matting arrived at Baltimore and was entered for duty on December 3, 1907, under an invoice dated and certified by the consul general at Canton on October 1, 1907. In due course the merchandise was appraised and the actual market value and wholesale price thereof in the country from which it was imported was fixed at the invoice value of 20f cents Hongkong currency per square yard. This valuation, when converted into United States money on the basis that $0.638 United States…