DBTBICE: V. BAIiFOU». 46& �or against purchasers," are contained in the stipulation filed in the cause. �The duty on the bags mentioned in the oontract was, at the time when it was entered into by the respective parties, 40 per cent, ad valorem. ihis rate of duty bas never been changed. �Sections 2838 and 3564 of the Revised Statutes of the United States provide as follows : �" Sec. 2838. Ail invoices of merchandise subject to a duty ad valorem shall be made out in the currency of the place or the country from whence the im- portation shall be made, and shall contain a true statement of the actual cost of such merchandise in such foreign currency or currencies, without any respect to the value of the coins of the United States, or of foreign coins by law made current within the United States, in such foreign place or country." �" Sec. 3564. The value of foreign coin, as expressed in the money aceount of the United States, shall be that of the pure metal of such coin of standard value; and the values of the standard coins in circulation of the varions na- tions of the world shall be estimated annually by the director of the mint, and be proclaimed on the first day of January by the secretary of the treasury." �The merchandise which was the subject of the foregoing contract was purchased in Calcutta, and the invoice value thereof was made out in rupees, the currency of that place. The value of the rupee in the currency of the United States, on the fourteenth day of Novem- ber, 1879, the time of making the contract, was, as proclaimed by the secretary of the treasury on the first day of January, 1879, 44,40 cents. The value of the rupee in the currency of the United States, at the time when said merchandise was imported into the United States, and entry thereof made at the office of the collector of cus- toms for the port of San Francisco, which was after the first day of January, 1 880, was, as proclaimed by the secretary of the treasury on the first day of January, 1880, 39.70. The dutiable value of the merchandise was, therefore, ascertained by reducing the invoice val- uation in rupees to the currency of the United States at the rate of 39.70 cents per rupee. The full amount of duties on the merchan- dise, estimated on the value of the rupee at 39.40 cents, was $9,466, which was the amount actually paid. If the duties had been esti- mated on the value of the rupee at 44.40 cents, as proclaimed by the secretary of the treasury, January 1, 1879, they would have amounted to $10,587.20. The difference in the amount of duties arising from the above-mentioued difference in the value of the rupee in the cur- rency of the United States, was, therefore, $1,121.20. It is to re- cover this amount that the present action is brought by E Detrick a Go., the purchasers of the goods. ��� �