Page:Federal Reporter, 1st Series, Volume 1.djvu/130

 122 FSCEBAIi BEPOBTEB. �Bhipment of the annexed invoice, was 32 to 32|- Bolivia reals, equivalent to 24 38-100 to 24 76-100 reals fuerta, per arroba, net weight. �"Given under my hand and seal this day. �"Thomas B. Wood, �"Acting U. S. Consul." — ^Which, being reduced to United States weight and currency, shows a value at Eosario less than 12 cents per pound. �When this entry came before the appraiser, for examina- tion and appraisal, he appraised the wool at the invoife price — that is, more than 12 cents per pound, With this ap- praisement the plaintif was dissatisfied, claiming, as appears by his protest, that the wool was of value less than 12 cents per pound at the last port whence exported to the United States, at the date of exportation; that "the acting United States consul so certified in the invoice." But he claimed no appeal therefrom to the merchant appraisers. The defend- ant, collector of customs, assessed and exacted of the plain- tiff a dutyof six cents per pound, less 10 per centum. The plaintiff claimed that a dutyof three cents per pound, less 10 per centum, should have beeu laid upon the wool, and paid the extra three cents under protest. �The question then is, was the defendant right in exacting a duty of six cents per pound, less 10 per centum, upon the wool, instead of three cents per pound, less 10 per centum? �It cannot be questioned that it was the duty of the collector, when this wool was entei-ed, to cause it to be appraised. He was required to do so by the act of March 3, 1865, § 7, (13 St. at Large 493,) and he could not otherwise determine the duty to be levied per pound on the wool, which was to be deterrained whether three or six cents, by its value. The appraiser appraised the wool as required, and fixed its value at the "invoice value." It was suggested in the argument that the "invoice value" might have inoluded charges upon the wool at the port of exportation, as well as the price paid or value of the wool. But the presumption is, in the absence of any testimony on the point, as the invoice contained the amount and cost of the wool separate from îhe charges, that ��� �