Page:Federal Reporter, 1st Series, Volume 1.djvu/127

 SAXONVILLE MILLS v. RIISSELU 119 �SAMrs— Same— Appiiaisal.— An actual appraisement by the appmiser is conclusive as to the value of such importation, in the absence of an appeal to the raercliant appraisers, and the collector is therefore required to assess the duty upon such valuation. �Same — Same— JLnvoice Value. — UnwasUed Cordova wool is within the provisions of the act of March 3, 1865, (13 St. at Large, 493, § 7,) which provides that the duty assessed upon certain imports "shail not be assessed upon an amount less than the iuvoice or entered value". of sucU imports. �Clark, J. The act of June 30, 1864, entitled "An act to increase duties on imports and for other purposes," imposed a duty on unmanufactured wool, according to its grade or value, at the port whence exported to the United States, exclu- sive of charges in such port. If of the value of "twelve cents or less, three cents per pound; exceeding twelve cents, and not exceeding twenty-four cents per pound, six cents per pound; exceeding twenty-four cents per pound, and not ex- ceeding thirty-two cents, ten cents per pound, and in addition thereto ten per centum ad valorem ; exceeding thirty-two cents per pound, twelve cents per pound, and in addition thereto ten per centum ad valorem." This act also containeda pro- vision for the appraisal of goods, wares and marchandise in ac3ordance with the provisions of existing laws, and a further provision " that the duty shall not be assessed upon an amount less than the involce or entered value, any law of congress to the con- trary notwithstanding ." 13 St. at Large, 217, § 7. �The act of March 3, 1865, entitled "An act amendatory of certain acts imposing duties upon foreign importations," did not change the grade or rate per pound at which wool was to be taked, but provided "that in ail cases where there is or shall be imposed any ad valorem rate of duty on any goods, wares or merchandise imported into the United States, and in ail cases where the duty imposed by law shall be regulated by, or directed to be estimated or based upon, the value of the square yard, or of any specified quantity or parcel of such goods, wares or merchandise, it shall be the duty of the col- lector, within whose district the same shall be imported or entered, to cause the actual value or wholesale priee thereof, at the period of exportation to the United States, in the prin- ��� �