Legal Opinion

United States v. Whitridge

Supreme Court of the United States

Decided February 27, 1905No. 413PublishedCited by 75 opinions

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FOURTH CIRCUIT. The facts are stated in the opinion.

1Opinion of the CourtJustice Holmes

Whitridge, White & C<5., the respondents, on June 18, 1900, imported from India certain gunnies, invoiced in rupees. 'The ■ invoice contained a certificate from the American consul, dated April 19, 1900, that the exchange value of the rupee at that date was thirty-two cents estimated in United States gold dollars. For the purpose of ascertaining the ad valorem duties under the act of July 24, 1897, c. 11, 30 Stat. 151, Schedule J., cl.' 341, in July, 1900, the .Collector of the port of Baltimore estimated the value of the merchandise at the date of the 'consular certificate by converting the…

2Cases cited3 opinions

  1. Georgia Railroad & Banking Co. v. SmithSupreme Court of the United States · 1888
  2. Cramer v. ArthurSupreme Court of the United States · 1881
  3. United States v. KlingenbergSupreme Court of the United States · 1894

3Cited by75 opinions

  1. Kaczorowski v. Mayor of BaltimoreCourt of Appeals of Maryland · 1987
  2. Barr v. United StatesSupreme Court of the United States · 1945
  3. Barr v. United StatesUnited States Customs Court · 1943
  4. Braschi v. Stahl Associates Co.New York Court of Appeals · 1989
  5. Tower v. United StatesUnited States Customs Court · 1959

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