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UNITED STATES v. TAPPAN

24 U.S. 419 (____)

11 Wheat. 419

The UNITED STATES against TAPPAN and Others.

Supreme Court of United States.

Attorney(s) appearing for the Case

THIS cause was argued by the Attorney General and Mr. Blake, for the plaintiffs, and by Mr. Webster, for the defendant.

Mr. Justice THOMPSON delivered the opinion of the Court.

This is an action of debt upon a duty bond, under the act of the 20th of April, 1818. Upon the trial of the cause in the Circuit Court of Massachusetts, the following questions arose:

1. Whether the words "true value," in the 11th section of the act of the 20th of April, 1818, meant the current market value of such goods at the place from which they were imported...

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