Roger B. Taney

“ For, if the word country were used in that sense, the law furnishes no certain and fixed limits to guide the appraisers in determining what are its principal markets; and it would often be difficult to decide whether the market selected by appraisers, to regulate the value, was actually within the limits of the country from which the exportation was made. ”

“ And it has been argued, on behalf of the plaintiff, that the penal duty imposed by this law is incurred in those cases only, in which the importer makes an addition to the invoice value; and that this provision does not embrace cases in which the goods are entered at the invoice cost or value, although that value should be more than ten per cent. below the appraisement.
We think this construction cannot be maintained. It is the duty of the importer to enter his goods at their dutiable value ascertaining it according to the rules and regulations prescribed by law. ”

“ For, while it gives him the privilege of relieving himself from the penal duty, by entering them at their true dutiable valuation, it would, according to the construction claimed by the plaintiff, hold out to him, at the same time, the strongest temptation not to avail himself of it-as a much higher penal duty would be exacted, when he added to the value in the invoice, if he still fell ten per cent. ”