Kimball v. the Collector

Messrs. C. Cushing and W. E. Chandler, with a brief of Mr. W. E. Ingalls, for the importer, plaintiff in error: 1. The statement in the invoice, of the cost of the wool, was made as of course and in accordance with the law of Congress, of which the importer is obliged to state in the invoice the exact sum paid for the goods. But various other acts of Congress would indicate that it was the intention of that body that in determining whether wool was free or dutiable its actual value at the port and date of exportation should govern.