Baldwin v. United States
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Action by the United States against Austin P. Baldwin and others to recover customs duties. From a judgment for the United States (107 Fed. 104), defendant brings error.
Read the full summary
In Error to the District Court of the United States for the Southern District of New York. Action by the United States against Austin P. Baldwin and others to recover customs duties. From a judgment for the United States (107 Fed. 104), defendant brings error. The action was brought to recover §285258, balance of regular duties, and §706 as additional duties, under the provisions of section 7 of the customs administrative act, as amended by section 32 of the tariff act of 1897. Plaintiffs In error are partners engaged in business as forwarding agents and custom-house brokers in the city of…
1Per curiam
Most of the questions raised on this appeal are the same as those decided in Gray v. U. S., 113 Fed. 213, the opinion in which is handed down herewith. Defendants contend that they are not liable as consignees, that they were merely forwarding agents and brokers, and that the consignee to whom the government must look for regular or additional duties is the “ultimate consignee” only.
The first section of the customs administrative act reads as follows :
“Thai all merchandise imported into the United States shall, for the purpose of this act, bo deemed and hold to bo the property of the person…
2Cases cited2 opinions
- Gray v. United StatesCourt of Appeals for the Second Circuit · 1902
- United States v. BevanDistrict Court, E.D. Pennsylvania · 1840
3Cited by9 opinions
- Waterbury Lock & Specialty Co. v. United StatesUnited States Customs Court · 1946
- Top Form Brassiere Mfg. Co. v. United StatesUnited States Customs Court · 1972
- United States v. Mexican International R.Court of Appeals for the Fifth Circuit · 1907
- Wilmington Shipping Co. v. United StatesUnited States Customs Court · 1964
- United States v. VandiverDistrict Court, E.D. Pennsylvania · 1904
4 more not listed; retrieve them via the Exa API.