Page:Federal Reporter, 1st Series, Volume 8.djvu/242

 228 FEDERAL BSPOBTKB. �waukee for 20 cents per 100 pounda, its lowest rate, and took the freight by its own conveyances from the malt-house to the cars, making no extra charge for the extra service. �The freight agent of the road testifies that the malt was removed from the place pf manufacture to the cars at the expense of the railroad Company, and that at London and s.everal other competing points in Canada the presoribed rates of freight for the entire trans- portation include the expense of removal of merchandise from the place where it may be at the time to the railroad station. In other words, in the case in hand the claimant would have had to pay the same rate for transportation of this malt from London to Milwaukee, if he bad himself delivered it at the depot in London, as lie in fact contracted to pay ; the railroad company assuming the removal of the malt from the malt-house to the cars. The transaction on the part of the railroad company, then, was equivalent to the removal of the malt without expense to the shipper. As, therefore, the trans- portation or removal of the malt from the malt-house to the cars cost the shipper nothing, there was nothing to be added as expense of sucb removal to the dutiable value. I hold, therefore, that the third alleged ground of forfeiture is unsustaiued. �4. The more serions question in the case is that which is involved in the deduction which the claimant made on the invoice of the malt furnished to the consular agent at the time of shipment, of 2|^ per cent, for dust. After providing that all invoices of imported mer- chandise shall be made in triplicate and signed by the persou owning or shipping the merchandise, the statute (section 2854, Eev. St.) declares that — �"AU such invoices shall, at or before the shipment of the merchandise, be produced to the consul, vice-consul, or commercial agent of the United States nearest the place of shipment, for the use of the United States, and shall have indoised thereon, when so produced, a declaration signed by the purchaser, manufacturer, owner, or agent, setting forth that the invoice is in all respects true; that it contains, if the merchandise mentioned therein is subject to ad valwem duty, and was obtained by purchase, a true and full statement of the time wlieu and the place where the saane was purchased, and the actual cost thereof, and of all charges thereon ; and that no discounts, bounties, or draw- backs are contained in the invoice, but such as have actually been allowed thereon." �It is insisted by the attorney for the government that under this statute no discount or drawback could be lawfully made or inserted in the claimant's invoice in this case, unless it was one allowed to the purchaser of the malt ;, and the prosecution of the case, upoii this ��� �