Levi Woodbury

“ In all free countries, public sentiment is much shocked by any interference with judicial duties, tending to warp them. And more especially, if so made as to be likely to influence a pending question in favor of those interfering, and actually ending in the removal of a judicial incumbent merely for an opinion expressed in the course of the case which was not agreeable.
Again, the merchant appraisers here can hardly be considered public officers at all, in the ordinary acceptation of the term. One of them was formerly selected by the importer alone. ”

“ Again, too, an article may be barely merchantable, and yet not be worth so much as one that is not only merchantable, but on the brink of being better than merchantable. A personal examination, therefore, is proper for making such discriminations in quality and value. ”

“ There is, too a sufficient answer to another objection, that, if a personal examination was required of every article, time enough would not exist for the purpose. For the acts of Congress do not require every article in a package to be examined. ”

“ IV. That the bill of lading and the invoice, in the latter of which the iron is valued at five pounds per ton, presented to the collector at the time of entry, are dated the 24th February, 1849, and that no evidence of the value of the iron on any other day is applicable, which shows that the value should be estimated at the time of exportation. Act of 1823, § 23 (3 Stat. at L., 737.)
V. That it is not necessary that all the official appraisers, or all the merchant appraisers, should have made a personal examination of the iron. ”

“ But they are mere umpires between the permanent appraisers and the importers, when disagreeing as to the value in some particular case; and it is difficult to see how, when third persons are interested in their decision, the other side, whether represented by the collector or Secretary, could, without the consent of those third persons, or without some grave public ground beyond a mere difference of opinion, remove an umpire, and thus attempt to change the award about to be made. ”

“ All we hold is, that such as are detailed in a particular case should do their duty, in the manner which their oaths require; and it would be a novelty for courts to countenance one or more persons, if undertaking a duty in such a case, to be exonerated from it because it was burdensome or difficult. ”

“ So the eighth section still exists, and positively requires the oath of the importer, when, as here, a foreigner, that 'the invoice contains a true and faithful account of the said goods, wares, and merchandise, at their fair market value at the time and place when and where the same were procured or manufactured, as the case may be, and all charges thereon.' 3 Stat. ”

“ This was an action of assumpsit brought by the plaintiffs, merchants in London, England, against the defendant, the collector of the port of Boston, to recover back the sum of $6282.37, with interest thereon; said sum being the amount of the additional duty and penalty alleged by the plaintiffs to have been illegally exacted by the defendant, in his capacity aforesaid, upon a cargo of railroad iron imported by the plaintiffs into said port of Boston, in the manner and under the circumstances below stated, and which said sum was paid under protest. ”

“ Because the merchant appraisers were not legally qualified, having taken an oath different from that prescribed by law, and one which bound them to make an appraisement in violation of law, by fixing the dutiable value of the iron at a period different from that prescribed by Congress ”