Ballard v. Thomas, 60 U.S. 382 (1856)
U.S. Supreme CourtBallard v. Thomas, 60 U.S. 19 How. 382 382 (1856)
Ballard v. Thomas
60 U.S. (19 How.) 382*
In estimating the duty payable at the custom house upon imported iron, it was proper to levy it on the prices at which the iron was charged in the invoices, and the entry in the invoices that the importer would be entitled to a deduction for prompt payment could not affect the amount of duty chargeable.
The case is stated in the opinion of the Court.