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UNITED STATES v. WHITRIDGE

No. 413.

197 U.S. 135 (1905)

25 S.Ct. 406

49 L.Ed. 696

UNITED STATES v. WHITRIDGE.

Supreme Court of United States.

Decided February 27, 1905.

Attorney(s) appearing for the Case

Mr. Assistant Attorney General McReynolds, with whom the Solicitor General was on the brief for the United States.

Mr. Albert Comstock, with whom Mr. William R. Sears, Mr. Aldis B. Browne and Mr. Howard T. Walden were on the brief, for respondents.

MR. JUSTICE HOLMES delivered the opinion of the court.

Whitridge, White & Co., the respondents, on June 18, 1900, imported from India certain gunnies, invoiced in rupees. The invoice contained a certificate from the American consul, dated April 19, 1900, that the exchange value of the rupee at that date was thirty-two cents estimated in United States gold dollars. For the purpose of ascertaining the ad valorem...

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