James Moore Wayne

“ It announced then, that if the appraised value of imports which have actually been purchased shall exceed by ten per centum or more the value of them declared upon the entry, then, in addition to the duties imposed by law upon the value of the same, there shall be levied, collected, and paid, a duty of twenty per centum ad valorem on such appraised value. ”

“ We see no cause now for a different interpretation of the statute, and direct that the question certified to this court be answered, 'that the duties upon foreign merchandise are to be computed on their value on the day of the sailing of the vessel from the foreign port, and that the value for the compution is the wholesale market price there on such day.'
Notes
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105) . ”