Heinemann v. Arthur's Executors

Citations

• 120 U.S. 82
• 7 S. Ct. 446
• 30 L. Ed. 605
• 1887 U.S. LEXIS 1944

Syllabus

<p>Wool of the third class was dutiable uiider •§ l of the act of March 2, 1867, c. 197, 14 Stat. 560, at three cents per pound, if its value at the last port or place whence exported intq the United States, excluding charges in such port, was twelve cents or less per pound; and at six cents per pound, if such- value exceeded twelve cents per pound. On January 5, 1874, such wool, bought in Russia, in October, 1873, the actual cost of which, exclusive of charges^was below twelve cents per pound, at the time and place of exportation, was entered at the custom house at the port of New York, at an invoice value stated in Russian silver roubles. The collector computed the rouble at 77.17 cents, under the authority of a proclamation to that effect made by the Secretary of the Treasury in December, 1873, in pursuance of an estimation of the value of the rouble for tlie year 1874, made by the director of the mint, as required b^'tlie act of March 3, 1873, c. 268, 17 Stat. 602. Prior to that act the value of the rouble bad been fixed by statute at seventy-five cents. If the rouble had been computed at .seventy-five cents, the invoice value of the wool would have been less than twelve cents per pound. Computing it at 77.17 cents raised such invoice value above twelve cents per pound. The collectór exacted a duty of six cents per pound. In an action to recover back the excess of duty over three cents per pound ; Held:</p> <p>(1) The effect of the act of 1873 was to repeal the prior statute;</p> <p>(2) the requirement of § 7 of the act of March 3, 1865, c. 80, 13 Stat. 493, forbade the assessment of duty on an amount less than the invoice or entered value;</p> <p>(3) the collector was, therefore, required to compute the rouble at 77.17 cents, although the cost of the goods, computing the rouble at seventy-five cents, was twelve cents or less per pound.</p>