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,
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.