Arthur v. Goddard

ERROR to the Circuit Court of the United States for the Southern District of New York.

In 1874, Goddard & Brother imported certain goods, of which the invoice, after giving the details of weight, &c., was as follows, viz.:--

Bought Fr's 8,670.25

Discount for cash on gross amount, two per cent, 8,766.00 175.30

Fr's 8,494.95

Terms cash. If not paid, interest to be added at the rate of six per cent.

The importers entered the goods at the net price stated in the invoice,-francs, 8,494.95,-and declared on the entry as follows: 'Cash not paid on these goods, but are passed to our account, and are subject to interest at six per cent per annum.'

The case finds, as matter of fact, that 8,494.95 francs was the actual market value of the goods at the time of their exportation, in the principal market of the country from which they were exported, and that the purchase by the importers was at the figures named.

The appraisers disallowed the discount of two per cent, on the ground that the importers stated in the entry that the cash was not paid. The collector thereupon fixed the value of the goods at 8,670.25 francs; and the duty charged upon that valuation having been paid under protest, the importers brought suit to recover the excess.

Judgment was rendered in their favor, and the collector brought the case here.

Mr. Assistant-Attorney-General Smith for the plaintiff in error.

Mr. William G. Choate, contra.

MR. JUSTICE HUNT delivered the opinion of the court.