William O. Douglas

“ We may note, however, in passing that § 1 of the Revised Statutes, 1 U.S.C. § 1, 1 U.S.C.A. § 1, provides that 'words importing the singular number may extend and beapplied to several persons or things.' Beyond that is the fact that we are construing a provision of a tariff act designed, as we have said, to value imports for customs purposes by means of the buying rate of the invoice currency. The use of the singular is not inappropriate since there is a buying rate for the foreign exchange used to purchase each separate import. ”

“ The formula finally selected is dependent on the actual value of the foreign currency in our own money. The rate for the foreign exchange with whioh the imported goods are purchased is recognized as the measure of value of the foreign currency; the use of that rate reflects values in United States currency which are deemed sufficiently accurate to serve as the measure of the valuation of the goods for purposes of the ad valorem tax. ”

“ We assume that the 'official' rate was the all-inclusive rate and could have been used in payment of exported goods of all kinds. But § 522 (c) means to us that that buying rate is to be used which is in fact applicable to the particular transaction. To look to other transactions for the buying rate is to make a valuation of a wholly hypothetical import not a valuation of the actual one before the collector of customs. Congress could, of course, choose any standard of valuation, for the purposes of the assessment and collection of duties. ”

“ On March 7, 1940, an Order in Council, effective March 25, 1940, was issued by the British Government which provided that certain classes of merchandise [1] (whiskey, furs, tin, rubber and jute) might not be exported from the United Kingdom to the United States and certain other countries except when payment had been or would be made to persons resident in the United Kingdom in specified currencies. These currencies included United States dollars or English pounds purchased in the United Kingdom after September 3, 1939, from an authorized dealer in foreign currency. ”

“ Commodities subject to the 'official' rate and commodities available through 'free' sterling may well have an identical home value and yet, according to the contention of the importer, one valuation would have to be reached according to § 522 (c) and another according to § 402. Again, the Secretary of the Treasury may impose countervailing duties whenever he finds that imported goods enjoy a bounty, direct or indirect. Section 303 of the Tariff Act of 1930, 46 Stat. 590, 687, 19 U.S.C. § 1303, 19 U.S.C.A. § 1303 Such bounties may readily take the form of favorable exchange rates. ”

“ But the function of the Secretary in this regard is purely ministerial and is to be contrasted to other situations in which the Secretary is exercising discretionary authority. Cf. Boske v. Comingore, 177 U.S. 459, 20 S.Ct. ”