Robertson v. Bradbury

Citations

• 132 U.S. 491
• 10 S. Ct. 158
• 33 L. Ed. 405
• 1889 U.S. LEXIS 1897

Syllabus

<p>Section 7 of the act of March 3, 1883, 22 Stat. 488, c. 121, repealing Rev. Stat. §§ 2907, 2908, took effect immediately upon the passage of the act.</p> <p>CofitemporaneouS construction by the Treasury Department of a repealing clause in the customs-laws is entitled to weight in favor of importers.</p> <p>Prior to March 7, 1883, a collector of customs in the United States was required by law, under penalty for non-performance, to. ascertain the dutiable value of imported goods by adding to their cost at the place of production the cost of transporting them to the place of shipment to the United States and of the box or case in which they were enclosed. This aggregate was called their price or value “ free on board,” which, in the absence of fraud, was taken to be their dutiable value. The act of March 3, 1883, 22 Stat. 483, c. 121, § 7, repealed this provision of law. Shortly after this section took effect, and in ignorance of its passage, a shipment of goods produced in Switzerland was made at Antwerp, the consular invoice of which contained in detail the original cost of the goods in Switzerland] the cost of transportation separately stated, and the aggregate “ free on board at Antwerp.” On their arrival at. the port of New York the consignee cabled for a new invoice, to conform to the changed law. One was sent, but without a consular certificate. The consignee presented both invoices at the custom-house and asked to use the second as explanatory of the first, and to enter the goods at their net value, charges off. The weigher’s return at the custom-house showed a less quantity of goods than that stated in the invoice. The custom-house officers required the importer to enter the goods at their dutiable value according to the first invoice and gave him to understand that that was all he could do. The collector decided and the Secretary of the Treasury affirmed the decision on appeal, thát the cost of transportation, etc., was . not to be deducted from the dutia