William Burnham Woods

“ Plaintiffs in error contend further that a denial of the right to bring an action at law to recover duties paid under an alleged excessive valuation of dutiable merchandise, is depriving the importer of his property without due process of law, and is therefore forbidden by the constitution of the United States. ”

“ The merchant appraisers sustain the invoices or entered value, while you advance the value in two of the cases upwards of 20 per cent. The law requires the collector, in cases of difference, to decide between the merchant and general appraiser. I find that it has been the almost universal practice for the collector, under these circumstances, to adopt the higher valuation. ”

“ Questions frequently arise whether an enumerated article belongs to one section or another, and section 2499 of the Revised Statutes provides that there shall be levied on every non-enumerated article which bears a similitude either in material, quality, texture, or the use to which it may be applied, to any enumerated article chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which i most resembles in any of the particulars before mentioned. ”