Legal Opinion

United States v. Mexican International R.

Court of Appeals for the Fifth Circuit

Decided January 29, 1907No. 1,482PublishedCited by 5 opinions

In Error to the District Court of the United States for the Western District of Texas. This action was brought by the United States against the Mexican International Railroad Company, a corporation organized under the laws of Connect icut and operating a railroad in the republic of Mexico and in the state ol Texas, to recover $3,S76.60 alleged to be due for duties on the importation of merchandise.

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In Error to the District Court of the United States for the Western District of Texas. This action was brought by the United States against the Mexican International Railroad Company, a corporation organized under the laws of Connect icut and operating a railroad in the republic of Mexico and in the state ol Texas, to recover $3,S76.60 alleged to be due for duties on the importation of merchandise. The petition shows that when the goods were first imported they were so classified and valued that the duties amounted to only $51.20, which was paid by F. A. Bonnet with funds of the railroad…

1Opinion of the CourtShelby, Circuit Judge

1. The original entry of the merchandise was made July 25, 1903, and the duties, amounting to $51.20, were paid by the Alexican International Railroad Company, acting by its customs agent, E. A. Bonnet. On March 5, 1904, within less than one year of the original entry, the collector reliquidated the entry and assessed the increased duties to the amount of $-3,876.60. Section 21 of the act of June 22, 1874 (18 Stat. 190, c. 391 [U. S. Comp. St. 1901, p. 1986]), provides:

“Whenever any goods, wares, and merchandise shall have been entered antj passed free of duty and whenever duties upon any…

2Cases cited9 opinions

  1. Whitney v. WymanSupreme Court of the United States · 1880
  2. United States v. BishopCourt of Appeals for the Eighth Circuit · 1903
  3. Beard v. PorterSupreme Court of the United States · 1888
  4. Gandolfi v. United StatesCourt of Appeals for the Second Circuit · 1896
  5. Baldwin v. United StatesCourt of Appeals for the Second Circuit · 1902

4 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. United States v. Cherry Hill Textiles, Inc., and International Cargo and Surety Insurance CompanyCourt of Appeals for the Federal Circuit · 1997
  2. Vitelli v. United StatesCourt of Customs and Patent Appeals · 1916
  3. Didier v. Crescent Wharf & Warehouse Co.District Court, S.D. California · 1936
  4. United States v. VitelliCourt of Customs and Patent Appeals · 1914
  5. United States v. Brown-Adaska Co.District Court, D. Alaska · 1910

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