Page:Federal Reporter, 1st Series, Volume 1.djvu/134

 126 FEDERAL REPORTER. t �Talue must govern, and that the appraiaers eould not go below it. If the invoice value was the lowest value at which the goods could be appraised in deciding whether they were iiable to duty or not, it is difficult to see why the invoice value is not to be held to be the lowest value at which the merchan- dise can be appraised, in determining whether the duty should be six cents or three cents; the rate of duty per pound de- pending on the value of the merchandise per pound. �It is objected that in the case of Kimball v. TJte CoUector the duty was ad valorem, and in the case under consideration specifie. But the amount of the specifie duty depended on the value of the goods, just as, in the case of KimbaU v. The CoUector, it depended on the value of the goods whether the duty should be 24 per cent, ad valorem or nothing. Purther, the act of March 1, 1823, § 23, (3 St. at Large, 737,) "that when any goods, wares or merchandise shall be admitted to an entry upon invoice, the collecter of the port in which the same are entered shall certify the same under his officiai seal, and no other evidence of the value of such goods, wares or merchandise shall be admitted on the part of the owner or owners thereof in any court of the United States, except in corroboration of such entry," confirma the opinion of the court that judgment should be for the defendant on all tho grounds of protest. ���Equitable Life Absubanoe Society op the United States V. Chables g. Pattkbson and othera. �(Oireuil Court, D. Maseachuaetts* February 7, 1880.) �Bill ra Equitt— Infants. — Infants are necessary parties to • bill ta equity to set aside a policy of iusurance, wheu they have a contingent interest in such policy. �Bamb — MuLTiPAUionsNESs. — The joinder of a prayer in such bill to restraia an action at law for the rucovcry of back premiuiusalieadypaiddoesnot ««nder the bill mnllifariou». ��� �