United States v. Goelet
Supreme Court of the United States
CERTIFICATES FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The facts, which involve the construction and constitutionality of § 37 of the Tariff Act of 1909, imposing a tax on foreign-built yachts and the application of that section to a yacht owned by -an American citizen permanently domiciled abroad and which had not been within the jurisdiction of the United States during a part of the period for which the tax was levied, are stated in the opinion.
1Opinion of the CourtChief Justice White
The questions asked in both of these cases relate to § 37 of the Tariff Act of 1909 which we have construed in several- opinions just announced.- They both concern the sum of excise duties levied on the foreign-built yacht Nahma, the one assessed for the year ending on the first of September, 1909 and the other on the first of September, 1910. The cases were decided by the trial court at the same time with other cases for a like period, the case relating to the tax for 1909 having been submitted on bill and answer as a result of the overruling of a demurrer filed by the Government to the…
2Cases cited1 opinion
- Eidman v. MartinezSupreme Court of the United States · 1902
3Cited by11 opinions
- United States v. LovettSupreme Court of the United States · 1946
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Cook v. TaitSupreme Court of the United States · 1924
- Fides, AG v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1943
- Carpenter v. BassCourt of Appeals of Texas · 1940
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