United States v. Lawrence, Son & Gerrish

Citations

• 137 F. 466
• 69 C.C.A. 614
• 1905 U.S. App. LEXIS 4561

Syllabus

<p>Customs Duties—Foreign -Currency—Valuation—Consular Certificate.</p> <p>In estimating tbe value of foreign merchandise exported to the United States, according to the value of the currency of the country of exportation, as proclaimed ¡quarterly by the Secretary of the Treasury, under the requirements of section 25, Tariff Act Aug. 28, 1894, c. 349 (28 Stat. 552), the date of the consular certification of the invoice is -conclusive evidence of the date of exportation for the purpose of determining the quarter the proclamation for which -is applicable.</p>