Page:Federal Reporter, 1st Series, Volume 8.djvu/241

 UNITED STATES V. 2,117 BtlSHELS OP MALT. 227 �the time specified, was from 75 to 80 cents per bushel of 36 pounds each. The witnesses for the govemment testified upon inspection of samples exhibited to them in limited quantities, and the testimony of Bome of them indicates that the quality of portions of the malt was impaired by defective maltihg. There is a serious eonflict in the evi- dence on the question of value, and on consideration of the proofs on both sides I cannot say that the govemment bas established its case upon this branch of it by the weight of the evidence. The second alleged ground of forfaiture is therefore held unproven. This ruling with reference to undervaluation is not intended in this connection to cover the question of deduction for dust, which will be separately considered as a distinct ground upon which a right of forfaiture is insisted upon. �3. The malt in question was in store at the malt-house of the claimant when it was delivered to the railroad company for shipment from London. The malt-house was situated some distance from the railroad station, and the malt had to be hauled in wagons to the cars at the station; and it is claimed that the expense of removing the malt from the place of manufacture to the cars was not added to its market value, so, as to make that expense part of the dutiabl© value, and that therefore the property is forfeitable. �Section 2907 of the Kevised Statutes provides that — �"In determining the dutiable value of merchandise there shall be added to the cost, or to the actual wholesale priee or general market value at the time of exportation in the principal marketa of the country from whence the same has been imported into the United States, the cost of transportation, shipment, and transhipment, with all the expanses included, from the place of growth, production, or manufacture, whether by land or water, to the vessel in which shipment is made to the United States." �This plainly means that whatever expense the shipper pays or incurs in the removal of the merchandise or property from the place of production or manufacture to the place where shipment is made, shall be included in the dutiable value. �The facts upon this branch of the case, as proven, are that at the time this malt was shipped the rates of freight on the Grand Trunk road for this class of merchandise, from London to Milwaukee, were from 20 to 25 cents per 100 pounds. Because of competition, the railway company, with its own teams and wagons, takes freight of this character at the place where it may be and removes it to cars without additional charge. �In this case the company contracted to carry the malt to Mil- ��� �