MR. JUSTICE HUNT delivered the opinion of the court.
The appraisers seem to have acted under the provision of the seventh section of the act of March 3, 1865 (13 Stat. 494), which declares "that the duty shall not be assessed upon any amount less than the invoice or entered value."
The actual value has been stated at 8,494.95 francs, and such was also the "invoice value." The entered or invoiced value spoken of in the statute means the value as it is stated...
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