Howell Edmunds Jackson

“ No errors alleged to exist in the estimate, resulting from any cause, can be shown in a judicial proceeding to affect the rights of the government or individuals. There is no value, and can be none, in such coins, except as thus ascertained; and the duty of ascertaining and declaring their value, case upon the treasury department, is the performance of an executive function, requiring skill, and the exercise of judgment and discretion, which precludes judicial inquiry into the correctness of the decision. ”

“ In accordance with the provisions of section 52 of the tariff act of 1890, after the director of the mint had made his estimate of the value of foreign coins, the secretary of the treasury, on July 1, 1892, issued his proclamation as to the 'values of coins in terms of money of account of the United States, to be followed in estimating the value of foreign merchandise exported to the United States on and after July 1, 1892, expressed in any such currencies.' Treas. ”

“ Section 14 provides that the decision of the collector as to the 'rate and amount of duties, * * * including all dutiable costs and charges, and as to all fees and exactions of whatever character, except duties on tonnage, shall be final and conclusive,' unless the importer appeals to the board of general appraisers. This section clearly allows and provides for an appeal by the importer from the decision of the collector as to both rate and amount of duties, as well as dutiable costs and charges, and as to all fees and exactions. ”