Page:Federal Reporter, 1st Series, Volume 6.djvu/163

 SCHMKIPEB V. BABNEY. 151 �above the value stated in the corrected invoice in. the five cases containing Parthenias, and Valerias. The aggregate adva,nce by the appraicers on the whole invoice was more than 10 per centum above the aggregate valuation in the original, as well as in the corrected, invoice. An additional duty of 20 per cent, was levied upon ail the goods, except opon cases 2007 and 2014. The duty was levied under the second section of the act of March 3, 1857, (11 St. at Large, 199.) �1. The valuation of the importations was properly made on the corrected invoice. Howland v. Maxwell, 3 Blatchf. 147. �2. There not having been an increase of 10 per cent, above the valuation, as declared on the entry of the Parthenias and Valerias, the penalty of 20 per cent, was not properly levied upon these goods. �I think that article 488 of the treasury regulations contains the true rule : " When the invoice comprises several articles, aUd any one of them is undervalued 10 per cent, or more, the additional duty will attach on such article without regard to the resuit of the appraisal of the other articles, except where an invoice comprises several items of the same kind and description of goods, and one or more items are found to be overvalued to the extent mentioned, but without bringing the aggregate value of the importations to a sum' greater, by 10 per cent., than the entered value." �I understand the rule to be, if an invoice comprises several items of the same kind and description of goods, and one or more items are found to have been undervalued, the penal duty will be imposed upon aU the items of the same kind and description, if the appraised value exceeds by 10 per cent.' the aggregate entered value of such itemg. �AU these goods were of the same general materials, and were used for the same purpose, but they •*ere Of different kinds and descriptions ; that is to say, they were. bf such dif- ferent style and character as to be classified by different trade names. The mere facts that the goods varied in ■ priees, or were of different figures or arrangetuent of colorri, wo'iild not make them of different descriptions; but the fact that the ��� �