Melville Fuller

“ In estimating the dutiable value of goods, the collector added to the net invoice value what is known as the 'German Duty,' which was never paid, and which formed no part of the 'market value or wholesale price' of these goods. It does not appear what proportion of this class of goods was imported into Germany for exportation, as distinguished from those imported for consumption, but it clearly appears that there were two entirely distinct and separate prices, one of which was paid for the goods for exportation, and the other for consumption. ”

“ The certificate of facts states that the German duty is imposed on menchandise when 'sold by the manufacturers thereof for consumption or sale in the markets of Germany,' and 'is collected when the finished product goes into consumption in Germany.' As the tax accrues when the manufacturer sells, his wholesale price includes it, and the purchaser who buys these cotton velvets in wholesale quantities in the German markets pays a price covering the tax and that is the price for the merchandise when bought and sold in those markets. ”

“ In that case the appraisement was attacked on the ground that certain items or elements of value had been illegally added to and included in the dutiable value. The imported goods were cotton embroideries. ”