Black's Law Dictionary (2nd edition)dictionaries

Cost

The cost of an article purchased for exportation is the prlce pald, with all in-cidental charges paid at the place of ezporta-tlon. Goodwin v. U. S., 2 wash. C. C. 493, Fed. Cas. No. 5,554. Cost prlce is that ac-tually paid for goods. Buck v. Burk, 18 N. Y. 337

Source: Black’s Law Dictionary 2nd Ed (1910)