Hilton v. Merritt
110 U.S. 97 (1884)

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U.S. Supreme Court

Hilton v. Merritt, 110 U.S. 97 (1884)

Hilton v. Merritt

Argued December 17-18, 1883

Decided January 14, 1884

110 U.S. 97

Syllabus

1. The valuation of merchandise made by customs officers under the statutes for the purpose of levying duties thereon is, in the absence of fraud on the part of the officers, conclusive on the importer.

2. §§ 2931, 3011, Rev.Stat., which give the right of appeal to the Secretary of the Treasury when duties are alleged to have been illegally or erroneously exacted, and the right of trial by jury in case of adverse decision by the Secretary of the Treasury, do not relate to alleged errors in the appraisement of goods, but to the rate and amount of duties imposed upon them after appraisement.

Page 110 U. S. 98

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