Arthur v. Goddard - 96 U.S. 145 (1877)


U.S. Supreme Court

Arthur v. Goddard, 96 U.S. 145 (1877)

Arthur v. Goddard

96 U.S. 145

Syllabus

The plaintiffs below entered an importation of goods upon the following invoice:

Bought . . . . . . . . . . .. . . . . . . . Fr's 8,670.25

Discount for cash on gross amount,

two percent . . . . . . . . . . .8,766.60 . . . 175.30

--------

Fr's 8,494.95

Terms cash. If not paid, interest to be added at

the rate of six percent.

As cash had not been paid, the two percent discount was disallowed by the appraisers. The collector thereupon fixed the value of the goods as of the invoice price at 8,070.25 francs and exacted duty thereon, although the actual market value of the goods in the country of exportation was 8,404.95 francs. Held that the latter sum was also the invoice value, and that the duty on the two percent was improperly exacted.

In 1874, Goddard & Brother imported certain goods, of which the invoice, after giving the details of weight, &c., was as follows, viz.:

Bought . . . . . . . . . . .. . . . . . . . Fr's 8,670.25

Discount for cash on gross amount,

two percent . . . . . . . . . . .8,766.60 . . . 175.30

--------

Fr's 8,494.95

Terms cash. If not paid, interest to be added at

the rate of six percent.

The importers entered the goods at the net price stated in the invoice -- francs, 8,494.95 -- and declared on the entry as follows: "Cash not paid on these goods, but are passed to our account, and are subject to interest at six percent per annum."

The case finds, as matter of fact, that 8,494.95 francs was the actual market value of the goods at the time of their exportation, in the principal market of the country from which they

Page 96 U. S. 146

were exported, and that the purchase by the importers was at the figures named.

The appraisers disallowed the discount of two percent, on the ground that the importers stated in the entry that the cash was not paid. The collector thereupon fixed the value of the goods at 8,670.25 francs, and the duty charged upon that valuation having been paid under protest, the importers brought suit to recover the excess.

Judgment was rendered in their favor, and the collector brought the case here.



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