Page:Federal Reporter, 1st Series, Volume 8.djvu/240

 226 : PEDEBAL BEPORTEHi �Another bill, indorsed "Copy Consul Certificate," was at the same time for'^arded to ihe ptirciiaser, as follows: �August 19, 1880. To 72,000 pounds or 2,000 bushels malt, @ 80 �cents, $1,600 �Less 2J ofl for dust, p ■!.'-,- ,r - - 40 ���Value at London ...... $1,560 �Several grounds of forfeiture are alleged in the information. �1. It is chargedj^rs^, that the consignor of the malt, Slater, know- ingly raade an entry thereof at and through the port of Milwaukee by means of a false invoice, in that the malt, being subject to an ad valorem duty of 20 per cent., was invoiced, for purposes of importa- tion, at the rate and upon the scale of 36 pounds to the bushel, under an arrangement to sell the same at the price of $1.00 per bushel of 34 pounds; the claimant thereby entering the malt upon an invoice for importation upon the scale of 36 pounds to the bushel, and at the same time making an entry of the same in bis account with the brewing company, and forwarding a bill therefor upon the scale of 34 pounds to the bushel, and thereby defrauding the United States ont of the legal import duty on a portion of said merchandise. �Inasmuch as it is shown that in the general trade malt is sold and purchased in Canada upon a scale of 36 pounds to the bushel, and in the United States upon a scale of 34 pounds to the bushel, there is nothing in the first-alleged ground of forfeiture, and it was under- stood to be abandon ed at the argument. �3. It is further charged in the information that the malt was fraudulently entered and invoiced by the claimant, for the purpose of importation, at 10 cents a bushel, or thereabouts, less than its actual market value in the principal markets of Canada. The statute (sec- tion 2907, Eev. St.) makes the cost of merchandise or its actual Wholesale price or general market value, at the time of exportation, in the principal markets of the country from which it bas been im- ported into the United States, with certain specified additions, the basis for determining the dutiable value. Considerable testimony bas been taken to show the market value of malt of the quality of that in controversy in varions markets of Canada. Witnesses for the United States have testified that in their opinion such malt was worth in Canada, in August, 1880, from 85 cents to $1.00 per bushel, upon the scale of 36 pounds to the bushel, Witnesses for the claimant have testified that the fair market value of No. 2 malt in Canada, at ��� �