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Saxonville Mills v. Russell, to have been illegally assessed, in which judgment was rendered for the defendant, brought here for review by this writ of error In the circuit court judgment was rendered upon an agreed statement of facts, set out in the record, as follows: The plaintiff, in August, 1873, imported into the port of Boston from Rosario, by the bark Velox, 324 bales of unwashed Cordova wool and entered it in bond It subsequently withdrew the same for consumption The defendant, as collector of customs, assessed and exacted of the plaintiff a duty of six cents per pound less 10 per centum on this wool upon the appraisement as hereinafter set forth The plaintiff claimed that this wool was only legally liable to a duty of three cents per pound less 10 per centum, and paid the extra three cents per pound under due protest, and seasonably appealed to the secretary of the treasury, who affirmed the decision and action of the defendant In due time and in conformity to law plaintiff brought this action to recover the extra three cents per pound less 10 per centum The pleadings may be referred to #fn-s As it appears by the invoice, this wool was bought in Rosario on the twenty-eighth day of March, 1873, and was shipped at Rosario on board the Velox for Boston on the fifth day of June, 1873, and the invoice was sworn to before the acting United States consul on the ninth day of June, 1873 Rosario was the last port from whence it was exported to the United States, and it was invoiced there and entered at the custom-house in Boston at the price paid for it in the currency and weight in which it was bought, which, upon being reduced to United States currency and weight, showed the cost to be above 12 cents per pound Between the time of purchase and the time of shipment and exportation to the United States, the market value or wholesale price of this wool fell at Rosario, and at the time and place of shipment and exportation to the United States the market value or wholesale price was less than 12 cents per pound, excluding charges in such port or place The acting United States consul made under his official seal the following certificate upon the invoice, which is objected to by the defendant as incompetent and immaterial: .
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