MR. JUSTICE SHIRAS, after stating the case, delivered the opinion of the court.
The tariff legislation in question recognizes three classes of merchandise subject to duty. One is where the duties are purely specific, another where the duties are wholly based on valuation, and the third where the duties are "regulated in any manner by the value thereof."
All importations of merchandise must be accompanied with an invoice, stating the cost or market value. The...
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