Page:Federal Reporter, 1st Series, Volume 1.djvu/129

 BAXON VILLE MILLS r. EUSSELL, 121 �alter the duty of the appraiser or collector in regard to imported goods, as provided and expressed in section 7 of the act of 1865, further than to add costs and charges of varions kinds to the wholesale priee of the goods in the principal markets of the eountry from which the same shall have been imported into the United States. �The act of March 2, 1867, (14 St. at Large, 559,) entitled "An act to provide increased revenue from imported vrool, and for other purposes," provided for a classification of wools into "clothing wool," "combing wools," "and carpet and other similar wools." These classes were again divided, each into two grades. The class to which any imported wool belonged was to be determined by samples prepared under the direc- tion of the seeretary of the treasury and deposited in the custom houses and elsewhere; the grade of the wool, in ita particular class, by the value at the last port or place whence exported to the United States, excluding charges in such port. This act contained no words repealing any former act, except the expression "in lieu of the duties now imposed by law" there shall be levied, etc., certain other rates of duty on varions articles, among which was wool, as above stated. The act of June 6, 1872, (17 St. at Large, 230,) reduced these rates of duty on wool 10 per centum. �With the law as provided and enacted in these several statutes, the plaintiff, in August, 1873, imported into Boston from Eosario, by the bark "Velox, " 324 baies of unwashed Cordova wool, and entered it in bond. The entry was aceora- panied by the invoiee of the wool, showing the cost of the wool and the charges thereon, separately. The wool was purchased March 2, 1873, and cost more than 12 cents per pound; it was shipped on the fifth of June following. On the tenth of the same June Thomas B. Wood, acting consul of the United States at Eosario, made the following certlficate on the invoiee : �"U. S. CoNsiiLATE, June 10, 1873. �"î, Thomas B. "Wood, acting U. S. consul for Eosario, do hereby certify, after investigation, that the market value of unwashed Cordova wool at this place, at the date of tho ��� �