4. And it seems that, on such discov- ery, Equity might compel the defend- ants to deliver up to the plaintiff the forfeited copies. id.
5. But the defendants cannot be direct- ly required to convict themselves of the act which carries with it the for- feiture. id.
6. The objections which may be taken by general demurrer to a bill found- ed on a copyright, and seeking a dis- covery in regard to its infringement, in aid of a suit at law, are: (1.) That the plaintiff sets forth no title in him- self to the subject-matter of the copy- right; and (2.) That the bill lays no legal foundation for the discovery sought. il.
7. To obtain a discovery in Equity in aid of a suit at law, the bill must show it to be necessary for the plaintiff, and that, when made, it can "be used to his advantage.
10. It seems, too, that such a bill is de- fective in substance, where it seeks a discovery from three defendants, and the action at law is against only one of them. id.
11. Under § 15 of the Act of Septem- ber 24th, 1789, (1 U. S. Stat. at Large, 82,) the Courts of the United States have power, on the applica- tion of a party to an action, to re- quire the production of books or writings in the possession or power of the adverse party, which contain evidence pertinent to the issue, only in cases and under circumstances in which a Court of Chancery, by the ordinary rules of proceeding in that Court, would compel the production of the same. Finch v. Rikeman,
301 12. The authority conferred by the Act can be exercised, therefore, only
in cases where the relief might have been had by a bill of discovery, and as a substitute for that proceeding.
13. Where, in an action at law for the infringement of a patent, the plain- tiff applied to this Court for an order requiring the defendant to produce his books, for the purpose of ena- bling the plaintiff to establish there- from the quantity and value of cer- tain machinery made by the defend- ant, which the declaration charged to have been made in vioation of the patent: Held, that the application could not be granted, because the direct consequence of the evidence, if obtained, would be to subject the defendant to a penalty under § 14 of the Act of July 4th, 1836, (5 U. S. Stat. at Large, 123,) and the plaintiff had not relinquished his claim to the penalty. id.
See PATENTS, 33 to 37, 88, 89, 139.
1. The proviso to the 61st section of the Act of March 2d, 1799, (1 U. S. Stat. at Large, 673,) which declares "that it shall be lawful for the Presi- dent of the United States to cause to be established fit and proper regulations for estimating the duties on goods, wares and merchandise imported into the United States, in respect to which the orginal cost shall be exhibited in a depreciated currency issued and circulated under authority of any foreign Govern- ment," is not repealed by the Act of May 22d, 1846, (9 U. S. Stat. at Large, 14,) which prescribes the rates at which certain foreign coins shall be estimated in computations at the Custom House. Grant v. Maxwell, 220
2. Notwithstanding the Act of May 22d, 1846, an importer of foreign goods is entitled, under the proviso to the 61st section of the Act of 1799 and the Treasury Instructions issued for carrying the same into effect, to enter his goods on paying duties only upon their cash value in the country of their purchase; and is entitled, in order to fix that value, to have the paper or nominal value at which they were purchased and invoiced, re- duced to its specie value in such country at the time of the purchase, and to enter the goods on that valu- ation. id.
3. Where goods were purchased in Austria, in 1850, and imported into New York, and the invoice and entry set forth the purchase-price in paper florins, and they were paid for in paper currency, and it appeared that
the paper florin was depreciated in Austria, at the date of the purchase of the goods, below the value of the silver florin, although it was the legal currency in Austria, and was a legal tender at its nominal value: Held that, although the Act of May 22d, 1846, directed the florin of the Austrian Empire to be estimated at forty-eight and one-half cents, yet, under the proviso to the 61st section of the Act of 1799, and the Treasury Instructions in regard to invoices made out in a foreign depreciated currency, the goods were chargeable with duty only on their value in silver florins, after allowing for the depre- ciation. id.
4. Where wool, the growth and pro- duction of Buenos Ayres, was pur- chased there for exportation to New York, but, on account of the block- ade of Buenos Ayres, was transport- ed in lighters to Montevideo, and shipped thence to New York: Held that, under 16 of the Act of Au- gust 30th, 1842, (5 U. S. Stat. at Large, 563,) the costs and charges of such transportation from Buenos Ayres to Montevideo could not be added as a part of the dutiable value of the wool. Wilbur v. Lawrence, 314
5. The Tariff Act of July 30th, 1846, (9 U..S. Stat. at Large, 42,) did not vary the law previously in force regu- lating the method of ascertaining the quantity of merchandise imported. Such quantity is still to be ascer- tained by the rules prescribed in §§ 58 and 59 of the Act of March 2d, 1799, (1 U. S. Stat. at Large, 671, 672.) Wilson v. Maxwell,
6. Accordingly, where soap in boxes
was imported in 1850: Held, that the dutiable weight was the gross weight of the soap and boxes, de- ducting only 10 per cent, as tare, as prescribed by § 58 of the Act of March 2d, 1799, and that the im- porter was not entitled to an allow ance of the actual weight of the boxes as tare. id.
7. But, the soap having been entered at the Custom House at a valuation based upon its net weight, after deducting the actual weight of the
boxes, and the Custom-House valua- tion, upon an allowance of only 10 per cent. on the gross weight as tare, having exceeded the invoice valua- tion by more than 10 per cent., and the collector having then imposed an additional duty or penalty of 20 per cent, upon the Custom-House valuation, claiming that such penalty was authorized, in consequence of such excessive valuation, by § 8 of the Act of July 20th, 1846, (9 U. S. Stat. at Large, 43): Held, that the penalty was illegally imposed. id.
11. And, if such property be in the actual possession of the United States at the time of such sale, and it be taken from that possession by the purchaser of it on such sale, the United States are entitled to recover its possession by an action of re- plevin against such purchaser. id.
12. Under the 16th section of the tariff Act of August 30th, 1842, (5 U. S. Stat. at Large, 563,) and the 8th sec- tion of the tariff Act of July 30th, 1846, (9 U. S. Stat. at Large, 43,) it is the duty of a collector to assess duties upon the appraised value of goods imported by their manufac- turer, notwithstanding there is an invoice sworn to by their owner. Those sections are not confined to
16. Where goods were described in the invoice as "plain Indiana squares," "embd. Indiana hdkfs.," "emb. Indiana shawls," hdkfs." and "plain do.," with no allusion to the material of which they were composed, and were de- scribed in the entry as "worsted and cotton shawls," and were re- ported by the appraisers as "wool and cotton, and worsted and cotton shawls, suitable for wear," and as "worsted shawls, suitable for wear," and the protest under which duties were paid on them described them simply as "cotton and worsted shawls," and they were subjected by the collector to a duty of thirty per cent. Held, in an action to recover back the excess of duties paid be-
yond twenty-five per cent., there being no evidence explaining the character of the articles, that they were properly chargeable with thirty per cent., as being "articles worn by men, women or children," and fall- ing within Schedule C of the Tariff Act of July 30th, 1846, (9 U. S. Stat. at Large, 44.) id.
17. Where the time of exportation is taken by the appraisers as the time of valuation, and the importer claims that the time of manufacture or pro- duction should have been taken, he must make that a ground of protest, and must give evidence to show the incorrectness of the appraisal. Ordi- narily, the two periods may properly be treated as the same.
18. Where goods are, on appraisal, valued at more than ten per cent. above the invoice price, they are, nevertheless, not liable to an addi- tional duty of twenty per cent, under the 8th section of the Tariff Act of July 30th, 1846, (9 U. S. Stat. at Large, 43,) if they were manufac tured by the importer, or were pro- cured by him in the country of their production otherwise than by pur- chase. id.
19. In an action to recover back duties as having been illegally exacted, no ground of objection to the payment of the duties can be taken, which was not specifically and distinctly stated in a protest made at the time of paying the duties. Durand v. Lawrence, 396
20. Where the protest merely protest- ed against the payment of the duty, but stated no ground of objection": Held that, on the trial of an action to recover back the duty paid, the plaintiff could not question the va lidity or accuracy of the appraise- ment on which the duties were paid.
21. Where the invoice valuation of goods imported by their manufactu- rer is increased on appraisement by more than ten per cent., the collector
* See Belcher v. Lawrason, (21 How.) contrà.
26. A quantity of coal was invoiced and entered at a certain weight and price per ton. On appraisement, the price per ton was reported to be correct, but the quantity was report- ed as so much greater as to make the entire valuation greater by 10 per cent. than the entry valuation. The collector exacted a penalty of 20 per cent., under § 8 of the Act of July 30th, 1846, (9 U. S. Stat. at Large, 43): Held, that this was ille- gal. The Manhattan Gas-Light Co. v. Maxwell,
27. Held, also, that the importer was not liable, in such case, under § 4 of the Act of July 30th, 1846, (9 U. S.
Stat. at Large, 43,) to pay the fees of the weigher and measurer. id.
28. Where duties paid to a collector are sought to be recovered back, on the ground that the proceedings in the Custom House, in initiating or conducting an appraisement of the goods on which the duties were paid, were irregular, the irregularities re- lied on must be set forth specifically in the protest. Pierson v. Lawrence,
29. The law as settled in Thomson v. Maxwell, (ante, p. 385,) in regard to what is requisite in a protest against the payment of duties, again applied.
30. An accepted order for goods, al- though a purchase in the usage of the particular trade, as between vendor and vendee, is not a purchase under the 16th section of the Act of Au- gust 30th, 1842, (5 U. S. Stat. at Large, 563,) so as to authorize the entry of the goods, when imported, at a dutiable value fixed at the cur- rent price of like goods at the time the order was accepted, where the goods are to be manufactured after the acceptance of the order.
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