UNITED STATES SUPREME COURT DECISIONS ON-LINE

The duties upon foreign merchandise are to be computed on their value on the day of the sailing of the vessel from the foreign port. See 61 U. S. 20 How. 571

This was an action of assumpsit on the money counts brought by the plaintiffs against the defendant as collector. Upon the trial, the division in opinion between the judges occurred, which is stated in the opinion of the Court.