106 F. 75 | 1st Cir. | 1901
This is an appeal by the United States against importers, arising under section 25 of the tariff act of 1894, c. 349 (28 Stat. 552), as follows:
“Sec. 25. That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value; and the values of tlie standard coins In circulation of the various nations of the world shall be estimated quarterly by the director of the mint, and bo proclaimed by the secretary of the treasury immediately after the passage of this act, and thereafter quarterly on the first day of January, April, July, and October In each year. And the values so proclaimed shall be followed in estimating the value of all foreign merchandise exported to the United States dui'ing the quarter for which tlie value is proclaimed, and the date of the consular certification of any invoice shall, for the purposes ol this section, be considered the date of exportation: provided, that The secretary of the treasury may order the reliquidation of any entry at a different value, whenever satisfactory evidence shall be produced to hint showing that the value in United States currency of the foreign money specified in the invoice was, at the date of certification, at least ten per centum more or less than the value proclaimed during the quarter in which the consular certification occurred.”
Tlie proceeding is under sections 14 and 15 ol the customs adminr istrativo act, approved on June 10, 1890 (26 Stat. 137, 138). The invoice was in silver rupees, and the United States claim that the proviso which concludes section 25 of the act of 1894 applies to, the case. Due entry having been made by tiie importers, the cob lector, instead of computing the rupee in accordance with the value proclaimed pursuant to the general terms of that section, liquidated
Subsequently to the protest, on March 31, 1899, the secretary of the treasury wrote the collector, among other things, as follows:
.“In reply, X llave to inform you that from an inspection of the invoices, anfl of the TJ. S. consular certificates attached thereto, the department is satisfied that the correct and true value of the India rupee was, at the date of shipment of the' said merchandise, in fact more than ten per centum greater than that estimated hy the director of the mint for the quarter covering said shipments. Your action in -liquidating the entry on the basis of this higher valuation for the India rupee is, therefore, hereby approved, under the authority conferred upon the secretary of the treasury by section 25 of the act of Aug. 28, 1894.”
The United States claim that this communication constituted a reliquidation as provided in section 25 of the act of 1894, and that it operated to validate the prior proceedings by the collector, or, at least, that it became effective to defeat the protest. That communication was not before the general appraisers when they made their decision, but it was properly returned into the circuit court as “further evidence,” as provided in section 15 of the act of 1890.
The parties have fully argued before üs certain substantial issues which they desire to raise with reference to the construction and application of the proviso in section 25 of the act of 1894; but we .are unable to consider them, because they are not properly before ns on this record. It is impossible for the court to foresee all the «consequences involved in the right of an importer to have a liquidation by the collector in accordance with the proclaimed value of foreign coins, as directed in the general terms of the statute in question, or to foresee how far the rights of the United States and of importers may be involved in unauthorized departures from the
The judgment of the circuit court is affirmed, without prejudice to the right of either party to proceed further, after a proper liquidation by the collector of customs at the port of Boston, in accordance with section 25 of the tariff act of August, 1894, including the proviso therein, or in accordance with any other direction of law applicable to the circumstances of the case, if there be any such right.