Melville Fuller

“ One of those conditions is that the appraisal shall be regarded as final. * * * The provision as to the finality of the appraisement is virtually a rule of evidence to be observed in the trial of the suit brought against the collector.'
Yet, though the valuation is final, and not subject to review and change and reconstruction by the verdict of a jury, it is open to attack for want of power to make it, as where the appraisers are disqualified from acting, or have not examined the goods, or illegal items have been added independent of the value. ”

“ Other questions went to the grounds of the decision of the revenue officers, and involved the extent, if at all, to which they might be examined in relation thereto. For instance, the general appraiser was called as a witness, and asked the following questions: 'Q. In making your report upon these several invoices, and in adding ten per cent. to the invoice value, did you or not take into consideration as a part of that ten per cent. any manufacturer's profit? ”

“ We must assume that the conclusion of the appraisers was that the market value could be ascertained to their satisfaction, and such determination is binding. Stairs v. Peaslee, 18 How. 521.
The circuit judge was of opinion that section 9 of the act of March 3, 1883, applied to cases where goods are made abroad, but are sold only in this country, and that the section did not apply to these goods, which were, in effect, purchased at St. Gall at an ascertainable expenditure. He said: 'So far as the evidence shows, any one can go to St. ”