Robertson v. Downing

Citations

• 127 U.S. 607
• 8 S. Ct. 1328
• 32 L. Ed. 269
• 1888 U.S. LEXIS 2024

Syllabus

<p>Under Rev. Stat. § 2907, and the act of June 22, 1874, c. 391, 18 Stat. 186, § 14, p. 189, as construed by the Treasury Department for many years without any attempt to change it or until now to question its correctness. goods imported into the United States from one country which, in transportation to the port of shipment pass through another country, are not subject to have the transportation charges in passing through that other country added to their original cost in order to determine their dutiable value.</p> <p>When there has been a long acquiescence in a Department Regulation, and by it rights of parties for many years have been determined and adjusted, it is not to be disregarded without the most cogent and persuasive reasons.</p> <p>When after duties have been liquidated a reliquidation takes place, the date of the reliquidation is the final liquidation for the purpose of protest.</p> <p>Letters from the Secretary of the Treasury to a collector of customs, affirming an assessment of duty, and to an importer acknowledging the receipt of his appeal from the collector’s assessment, are admissible in evidence to show that an appeal was taken.</p> <p>'The Treasury Department not having objected that an appeal was too early, this court must assume that there was good reason for its action.</p>