Page:Federal Reporter, 1st Series, Volume 6.djvu/162

 150 FEDERAL liEPORTEB. �SoHMEiDEB and others v. Barnet. (Oireuit Court, 8. E. New York. March 12, 1880.) �1. Imports— Appkaisbp Value— Pbnal Dutt. �If an invoice of Imported goods comprises several items of thesame liind and description, and one or more items are found to have been undervalued, the penal duty will be imposed upon ail the items of the same kind and description, if the appralsed value exceeds by 10 per cent, the aggregate entered value of such items. �2. Same— Ladibs' Dbess Goods— Classification. �Ladies' dress goods do not constitute items of the same kind, within this raie, where they dlfl'er so much in priee, figures, and arrange- ment of colors as to be classlfied and known to the trade by different names. �3. Same— CoREECTED Invoice— Valuatioit. �The valuation of such importations should be made on the cor- rected invoice, received and accepted by the cuiieoior uel'ore the ap- praisement pf the goods. — [Ed. �Almond W. Griswola, for plaintiffs. �Tlumas Oreenwood, kss't U. S. Att'y, for defendant. , Shipman, D. J. In this case a verdict was directed for the plaintiffs, subject to the opinion of the court upon the ques- tions of law which are involved. I had intended to give the facts at length, but am not able to devote the neeessary time to that labor. There were 16 cases of worsted, and worsted and cotton, goods in the invoice. The goods ^were of six different styles, each style being distinguished by its peculiar name, such as Latona or Parthenia, and each class had it& own value. I suppose that ail the goods were ladies' dress goods. ; �The corrected invoice was made and received before any appraisal, and was accepted by the collecter as the true in- voicey who also amended the plaintiffs' original entry to cor- respond with the corrected invoice. The appraisers did not advanee cases 2007 and. 2014, containing goods called Tilania, above the corrected invoice, and no additional duty was levied upon these cases. The advanee upon each of the other 14 cases was 10 per centum above the value of that stated in the original invoice, but was not 10 per centum. ��� �