...274; Passavant v. US. 14S TL S. 214, 13 Sup. Ct. 572. It is true that said section 32 provides that "such additional duties shall not be construed to be penal, and shall not b*i remitted, nor the payment thereof avoided," except in certain cases specified. AVe construe this...

...particular article or articles lu each invoice that are so undervalued, and shall be limited to fifty per centum of the appraised value of such article...refunded in case of exportation of the merchandise, or on auy other account, nor shall they be subject to the benefit of drawback: provided, that if the appraised...

...invoice that are so undervalued, and shall be limited to fifty per centum of the appraised value of sucli article or articles. Such additional duties shall...shall they be refunded in case of exportation of the mercbandise, or on aiiy other account, nor shall they be subject to the benefit of drawback: Provided,...

...particular article or articles in each invoice that are so undervalued, and shall be limited to ti fty per centum of the appraised value of such article...except In cases arising from a manifest clerical error, iior shall they be refunded in case of exportation of the merchandise or on any other account, nor...

...particular article or articles in each invoice that are so undervalued, and shall be limited to fifty per centum of the appraised value of such article...additional duties shall not be construed to be penal, and »hall not be remitted, nor payment thereof in any way avoided, except in eases arising from a manifest...

...particular article or articles in each invoice that arc so undervalued, and shall be limited to fifty per centum of the appraised value of such article...articles. Such additional duties shall not be construed to he penal, and shall not be remitted, nor payment thereof in any wav avoided, except in casus arising...

...limited to 50 per cent, of the appraised value of the merchandise; and such additional duties are not to be construed to be penal, and shall not be remitted,...except in cases arising from a manifest clerical error. The section further provides that if the appraised value shall exceed the declared value by more than...

...particular article or articles in each invoice that are so undervalued, and shall be limited to 50 percentum of the appraised value of such .article or articles....additional duties shall not be construed to be penal." You will note that the law only calls for the importer's opinion as to market value when making an...

...has plainly directed that the additional duty therein spoken of shall not be construed as a penalty, and shall not be remitted nor payment thereof in any way avoided, with the exception stated in the statute. As this statute was passed subsequently to the importation...

...the appraised value did not exceed the entered value, and shall be limited to fifty per centum of tbe appraised value of such article or articles. Such...thereof in any way avoided, except in cases arising from an unintentional error or manifest clerical error : nor shall they be refunded in case of exportation...