by John Marshall Harlan

“ The only inquiry is whether the collector acted within the power conferred upon him by statute when he required the importers to pay duties, not only upon the actual market value of the goods, but upon such additional value as was equal to the reduction made from the value of the cases covering the goods. ”

“ They are entirely apart from any inquiry as to fraud in the appraisement, or as to the values set forth in it, and may be raised by the importer in an action at law, when he has taken such steps as entitle him to bring suit for the recovery of duties illegally exacted from him. ”