United States v. R. F. Downing & Co.

Citations

• 131 F. 653
• 1904 U.S. App. LEXIS 4945

Syllabus

<p>1. Customs Duties — Market Vai/ue — Remission of Local Taxes — Droit de Ville — Octroi Tax.</p> <p>Held, in regard to merchandise imported from France, that its “market value,” as defined in Customs Administrative Act June 10, 1890, c. 407, § 19, 26 Stat. 139 [U. S. Comp. St. 1901, p. 1924], does not include the amount of certain internal revenue imposts of that country known as the “octroi tax” and the “droit de ville,” which are not general in their application, but vary with the locality, and which are not collected if the merchandise Is exported.</p>