Thornley v. United States

MollisoN, Judge:

The issue in these cases is whether inflatable liferafts, composed in chief value of india rubber, which were imported as cargo and not as part of the appurtenances of the importing vessels, should be considered, for tar ill purposes, “vessels” or as imported articles subject to duty. There is no provision of the tariff act which specifically exempts vessels generally from the payment of customs duties. In the case of The Conqueror, 166 U.S. 110, 41 L. ed. 937, in passing upon the tariff status as dutiable or nondutiable status of a foreign-built, American-owned steam yacht,…