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UNITED STATES v. PASSAVANT

No. 129.

169 U.S. 16 (1898)

18 S.Ct. 219

42 L.Ed. 644

UNITED STATES, v. PASSAVANT.

Supreme Court of United States.

Decided January 8, 1898.

Attorney(s) appearing for the Case

Mr. Solicitor General for the United States.

Mr. Edwin B. Smith for Passavant.

MR. CHIEF JUSTICE FULLER, after stating the case as above, delivered the opinion of the court.

The thirteenth section of the Customs Administrative Act of June 10, 1890, c. 407, 26 Stat. 131, relates solely to the appraisement of imported merchandise, and declares that the decision of the board of general appraisers, when invoked as provided, "shall be final and conclusive as to the dutiable value of such merchandise," and directs the collector to ascertain, fix and...

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