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BADGER V. CUSIMANO, 130 U. S. 39 (1889)

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U.S. Supreme Court

Badger v. Cusimano, 130 U.S. 39 (1889)

Badger v. Cusimano

No. 179

Argued January 31, 1889

Decided March 5, 1889

130 U.S. 39

ERROR TO THE CIRCUIT COURT OF THE UNITED

STATES FOR THE EASTERN DISTRICT OF LOUISIANA

Syllabus

When there is a general finding in favor of the plaintiff on the issues of fact raised by the pleadings in an action for the recovery of duties illegally chanroblesvirtualawlibrary

Page 130 U. S. 40

exacted, the facts must be taken to be as alleged by him in the pleadings.

Since the enactment of § 7 of the Act of March 3, 1882, c. 121, 22 Stat. 488, 523, the value of an importation of goods is to be ascertained for the purpose of customs duties by their actual market value, without reference to the "charges" specified in §§ 2907, Rev.Stat., and it appearing in this case that under an appraisement of imported oranges, the invoiced value of such "charges" was reduced, and the amount of such reduction added to the invoiced value of the fruit, although such invoice value represented its true market value, held that such addition to the true invoice value was illegal, and that the power of the collector to make it was apart from any question of fraud in the appraisement, and could be raised in an action at law when the importer had taken such steps as entitled him to bring suit for the recovery of the duties so illegally extracted.





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