Badger v. Cusimano

Syllabus

<p>When there is a general finding in favor of the plaintiff, on the issues of fact.raised bythe pleadings in an action for the recovery of duties illegaily exacted, the facts must be taken to be as alleged by him in the pleadings.</p> <p>Since the enactment of § 7 of the act of March 3,1883,; c, 121, 22 Stat. 488, 523, the value of an importation of goods is to be asiertained for the purposes of customs duties by their actual market value, without reference to the “charges” specified in §§ 2907,'2908, Rev. Stat.; and it appearing in this case that under' an appraisement of imported oranges, • the invoiced value of such “ charges” was reduced,.and the amount of such reduction added to the invoiced value of the fruit, although such-invoice value represented its true market value; Held; that such addition to the true invoice value was illegal, and that the power 'of the collector to make it was apart from any question .of fraud in the appraisement, and could be raised in an action at law when the importer had taken such steps as entitled him to bring suit for the recovery of the duties so illegally exacted.</p>