Robertson v. Downing
127 U.S. 607 (1888)

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U.S. Supreme Court

Robertson v. Downing, 127 U.S. 607 (1888)

Robertson v. Downing

No. 267

Argued April 27, 1888

Decided May 14, 1888

127 U.S. 607

ERROR TO THE CIRCUIT COURT OF THE UNITED

STATES FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

Under Rev.Stat. § 2907, and the Act of June 22, 1874, c. 391, 18 Stat. 186, § 14, p. 189, as construed by the Treasury Department for many years without any attempt to change it or until now, to question its correctness,

Page 127 U. S. 608

goods imported into the United States from one country which, in transportation to the port of shipment, pass through another country are not subject to have the transportation charges in passing through that other country added to their original cost in order to determine their dutiable value.

When there has been a long acquiescence in a department regulation, and by it rights of parties for many years have been determined and adjusted, it is not to be disregarded without the most cogent and persuasive reasons.

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