Kimball v. The Collector
77 U.S. 436 (1870)

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U.S. Supreme Court

Kimball v. The Collector, 77 U.S. 10 Wall. 436 436 (1870)

Kimball v. The Collector

77 U.S. (10 Wall.) 436

ERROR TO THE CIRCUIT

COURT FOR MASSACHUSETTS

Syllabus

Under the proviso to the Act of March 3, 1857, 11 Stat. at Large 192, which act allows an importer to make additions to the value of goods as given in the entry or invoice, and which proviso provides

"That under no circumstances shall the duty be assessed upon an amount less than the invoice or entered value, any law of Congress to the contrary notwithstanding,"

and the act of the same day (ib., 199), which enacts that unmanufactured sheep's wool above the value of 20 cents shall pay an ad valorem duty of 24 percent, but if "of the value o

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