Levi Woodbury

“ The importer, knowing that this would subject him to a severe penalty, in order to avoid it, felt compelled to add to his invoice the amount which the price had risen between the purchase and the shipment.
But this addition and consequent payment of the higher duties were so far from voluntary in him, that he accompanied them with remonstrances against being thus coerced to do the act in order to escape a greater evil, and accompanied the payment with a protest against the legality of the course pursued towards him. ”

“ III. The dutiable value of the merchandise was illegally estimated and appraised by the appraisers and collector, at the market prices of the period of shipment, and their acts, being illegal thereon, are not conclusive on the importer, but are null and void.
1. The payment was coercive and by duress, and not voluntary and without reserve.
The sovereignty of the United States has, as its incident, the power to prohibit imports and lay impost duties, and in the exercise thereof has appointed officers to execute its regulations. ”

“ By the acts of 1823, c. 21, §§ 5, 13, 16 (3 Stat. at L., 733, 735) , and 1842, c. 270, §§ 16, 17 (5 Stat. at L., 563, 564) , the actual wholesale market values, in the chief markets of the country of production, are to be estimated and ascertained at the time of the purchase of the goods, except that, in case the importation is from a country other than that of the original production, then the values are to be found as of the time of the exportation to the United States ”

“ The counsel for said plaintiffs then rested, and the counsel for said defendant thereupon insisted and prayed the court to charge and instruct the jury, as matter of law, as follows:--
1. That the payment made in this case by the plaintiffs to the defendant was a voluntary, and not a coercive payment; and so that the plaintiffs could not maintain their action; that the evidence showed that the collector had been entirely passive in this whole matter, and had done no act, and made no demand, which compelled the plaintiffs to pay the entire amount, which they did pay upon their own advisement ”

“ There is therefore no reason, under the present revenue laws, for turning the power of appraisal into an engine of oppressive extortion against American merchants engaged in foreign commerce, whose transactions are open to the world. ”

“ Upon suspicion by the collector of intended fraud in stating the value, or otherwise, the importer is liable, after entry, to have the goods seized (Act of 1842, c. 270, § 21, 5 Stat. at L., 565; 1799, c. 22, §§ 66, 67; Rankin v. Hoyt, 4 How., 333) ; and if the importer succeeds in establishing his good faith, he still cannot recover from the United States the costs expended by him. ”

“ Giving power to one person expressly to do a thing, excludes all others. Lyon v. Jerome, 26 Wend. (N. Y.) , 485. And substituting provisions on the same subject, is a virtual repeal of the former provisions. United States v. Heth, 2 Cranch, 399; Gage v. Currier, 4 Pick. (Mass.) , 399; Davis v. Fairburn, 3 How., 636.
In addition to these enactments, there are others which answer any argument founded on supposed necessity to make the time of shipment the period of valuation of the merchandise. The importer must produce a sworn invoice of cost ”

“ Davis, 1 Taunt., 358.
2. The right to maintain this action, under the act of 26th February, 1845, c. 22 (5 Stat. at L., 729) , is not impaired or taken away by laws and circulars of a date prior or subsequent thereto. ”