Page:Federal Reporter, 1st Series, Volume 1.djvu/131

 SAXON VILLE MILLS V. EUBSBLL. 123 �the appraiser did not include the charges in the "invoice value" of the wool, but excluded them, as required by law. �With this appraisal the plaintiff was dissàtisfied, and he complained, as appears by his protest, that the value of the wool was less than 12 cents per pound, as certified by the United States consul on the invoice, and that the ap- praiser has not appraised, determined and reported the true market value of the wool at the date and place of exportation. But he claimed no appeal to the marchant appraisers to cor- rect the appraisal. The value ^f the wool at the last port whence exported to the United States, excluding charges in such port, was a matter of fact, and upon it the appraisal was conclusive, if no appeal was taken. The act of March 3, 1865, § 7, (13 St. at Large, 493,) required the collector to assess the duty upon it. "Such appraised value shall be consid- ered the value upon which duty shall be assessed," is the lan- guage of the statute. lasigi v. Collector, 1 Wall. 375 ; Tappan v. United States, 2 Mason, 393-404; Rankin v. Hoyt, 4 How. 327. �In Bartlett v. Kane, 16 How. 263-272, the court say : "The appraisers are appointed 'with powers, by ail reasonable ways and means, to aseertain, estimate and appraise the true and actual market value and wholesale priee' of the importation. The exercise of these powers involves knowledge, judgment and discretion, and in the event that the resuit should prove unsatisfactory a mode of correction is provided by the act. It is a general principle that when power or jurisdiction is delegated to any public officer or tribunal over a subject-mat- ter, and its exercise is eonfided to his or their discretion, the acts 80 done are binding and valid as to the subject-matter." "The interposition of the courts in the appraisement of im- portations would involve the collection of the revenue . in inextricable confusion and embarrassment." �In Rankin v. Hoijt, 4 How. 327, it was hold the duty of the collector to be guided by the appraisement, and a subsequent verdict of a jury finding that the value of the wool was under eight cents per pound canuot be considered as ren- dering his acts illegal. ��� �