Merritt v. Cameron

Citations

• 137 U.S. 542
• 11 S. Ct. 174
• 34 L. Ed. 772
• 1890 U.S. LEXIS 2117

Syllabus

<p>The ascertainment and liquidation of duties by a collector of customs, under Kev. Stat. § 2931, is the decision of that officer as to what the duties shall be, made after the measurement, weighing or gauging of the merchandise, its inspection and appraisal, the determination of its dutiable value, and.the taking of such other steps as the law may call for; and, so far from this being required to be delayed until the importer chooses to withdraw his goods for consumption, it may take place at any time after the original entry of the merchandise, and should follow, in the regular course of business, as soon after the entry as is convenient, just as in the case of merchandise entered for immediate consumption.</p> <p>Westray v. United States, 18 Wall. 322, explained.</p> <p>The ten days referred to in Rev. Stat. § 2931, within which an importer is allowed to protest against the liquidation of duties, begin to run upon their ascertainment and liquidation.</p> <p>A construction of a doubtful or ambiguous statute by the Executive Department charged with its execution, in order to be binding upon the courts, must be long continued and unbroken.</p>