Muser v. Magone

Citations

• 155 U.S. 240
• 15 S. Ct. 77
• 39 L. Ed. 135
• 1894 U.S. LEXIS 2269

Syllabus

<p>Tbe valuation of imported merchandise by designated officials is conclusive in the absence of fraud, when the official has power to make it.</p> <p>In .case of disagreement between the general appraiser and the merchant appraiser in regard to the true market value of imported goods, the decision of the collector is final and fixes the valuation.</p> <p>In this case the appraisers evidently considered that the market value of the goods could be satisfactorily ascertained by the method which they pursued, and their determination, in the absence of fraud cannot be impeached by requiring them to disclose the reasons which impelled their conclusions, or proving remarks made by them.</p> <p>The dutiable market value of goods is to be determined by their general market value, without regard .to special advantages which the importer may enjoy; and in ascertaining that value, it is proper in some instances to consider the cost of production, including such items of expense as designs, salary of buyer, clerk hire, rent, interest, and percentage on aggregate cost of the business.</p>