Summary

Portrait of Melville Fuller Melville Fuller United States v. Ranlett — Opinion of the Court

Under section 10 it was the duty of the appraiser to ascertain, estimate, and appraise the actual market value and wholesale price of merchandise imported, and the number of yards, parcels, and quantities. And evidently this ascertainment involves character and quality as well as value, since the statement, invoice, or entry must be true in respect of the character of the goods as well as of their value.
Source: Wikisource

Portrait of Melville Fuller Melville Fuller United States v. Ranlett — Opinion of the Court

Moreover, where merchandise liable in large part to duty is entered as exempt therefrom the collector has the right to assume that the mingling was intentional, and with design to evade the revenue laws; and hence, even where the confusion of goods is accidental, or not fraudulent in fact, and forfeiture is not incurred, it yet devolves on the importer to show what part of the whole he contends should not be taxed.
But these importers planted themselves on the ground that all these bags were exempt under the act of 1875
Source: Wikisource

Portrait of Melville Fuller Melville Fuller United States v. Ranlett — Opinion of the Court

Numerous provisions exist in the statutes and regulations designed to protect the public treasury from the bringing in of goods at a less rate of duty than they ought to pay under cover of association with goods properly subject to the lower amount; and the protection intended to be secured ought, on principle, equally to be accorded in respect of dutiable goods invoiced indiscriminately with free goods.
Of these seven importations, according to the importers, all the bales in two of them, and 10 per cent.
Source: Wikisource

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