Comacho v. United States

Citations

• 115 F. 191
• 1902 U.S. App. LEXIS 4200

Syllabus

<p>Customs Duties — Appraisal—Foreign Market Price — Method of Determining.</p> <p>Act June 10, 1880 (26 Stat, 136), makes It the duty of the appraisers of Imports, “by all the reasonable ways and means In their power, to ascertain, estimate and appraise the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported.” Held, that the board of general appraisers, in deducting from the price of merchandise when received in the United States all expenses, in order to determine the wholesale price after exportation in the foreign market, proceeded properly, it appearing that they were unable to find! an open market price.</p>