There is now no absolute uniformity of rule or practice on this subject; none, at least, which suffices to answer all questions. It may be said, however, generally, that the vessel contributes for her value at the time she is saved. (v) It may be difficult to determine this as a matter of fact. But there is some tendency in this country to apply a rule, which is finding * its way into the law-merchant, and which is one of those rules which, while seeming to be only arbitrary, is in fact founded upon an average of facts, and so, on the whole, works justice, while it saves questions. This rule is, that four-fifths of her value when she last sailed, constitutes her value when saved. (w) But this rule is by no means universally, nor, perhaps, even generally adopted. (x) If sold, the price she brings is more frequently the standard, and in most cases would be a safe one. (y) The only rule, however, which can be so called, is, that her value, at that time, must be determined by the best evidence available. (z)

As to the cargo the same rule must apply. And as to the value of that part of the cargo which is sacrificed, and for which contribution is claimed, the rule is, that if those goods had not been sacrificed, but others had been, and the goods in fact sacrificed had been saved and enabled to reach a port but in a damaged condition, it is only the value of the goods in that condition which should be contributed for; as otherwise the sacrifice would be a gain. (a) Government property is not now, if it ever was, exempt from contribution, either in England or in this country. (b)

Profits never contribute under that name. But if the value of the goods at the port of arrival is increased by the transportation, and that value is taken, profits do contribute in fact. (c)

Of freight, it must be remembered that no freight is earned unless the goods are delivered at the port of destination; and only the freight earned contributes; (d) and all expenses necessarily

(v) Simonds v. White, 2 B. & C. 806; Gillett v. Ellis, 11 Ill. 679.

(w) Leavenworth v. Delafield, 1 Caines, 673; Gray v. Waln, 2 S. & R. 229.

(x) See Spafford v. Dodge, 14 Mats. 66; Douglas v. Moody, 9 Mass. 648.

(y) Bell v. Smith, 2 Johns. 98; Lee v. Grinnell, 6 Duer, 429.

(z) Mutual Safety Ins. Co. v. Cargo of the Ship George, Olcott, Adm. 167.

(a) See Rogers v. Mechanics' Ins. Co. 1 Story, 609.

(b) Brown v. Stapyleton, 4 Bing. 119; United States v. Wilder, 3 Sumner, 308.

(c) The Nathaniel Hooper, 8 Sumner, 542.

(d) Lee v. Grinnell, 6 Duer, 431; The Nathaniel Hooper, 3 Sumner, 542; Maggrath v. Church, 1 Caines, 196; Gray v. Waln, 2 8. & R. 229.

incurred in earning the freight, as by transshipment or otherwise, must be deducted. (e) And if the ship loses freight by the jettison of the goods, that loss must be contributed for. (f)