Sampson v. Peaslee - 61 U.S. 571 (1857)
U.S. Supreme Court
Sampson v. Peaslee, 61 U.S. 20 How. 571 571 (1857)
Sampson v. Peaslee
61 U.S. (20 How.) 571
By the eighth section of the act of Congress passed on the 30th of July, 1846, 9 Stat. 42, 43, it is declared that if the appraised value of imports which have actually been purchased shall exceed by ten percentum or more the value declared on the entry, then, in addition to the duties imposed by law on the same, there shall be levied, collected, and paid, a duty of twenty percentum ad valorem on such appraised value.
The true construction of this section is that the additional duty of twenty percentum is to be levied only upon the appraised value, and not upon charges and commissions added to it.
The day of the sailing of a vessel from a foreign port is the true period of exportation of goods. The Secretary of the Treasury so directed it to be done, as he had a right to do by law; and this Court concurs with him in this, as being a correct exposition of the statute.
Where an importation was alleged to be an unit, but divided into two invoices for the sake of convenience, and entered of different values, each invoice must stand upon its own footing, and the whole cannot be averaged, so as to avoid the additional duty which is levied upon one invoice taken by itself.
Where an examination made by the merchant appraiser was such as is usually made in buying and selling hemp in bales, and was satisfactory to the merchant appraiser, it was not open to the importer to show that he adopted a mode of examination insufficient to detect fraudulent packing or diversities in the qualities of the different parts of the importation.
The facts are stated in the opinion of the Court.