Rainey v. United States
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE . UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. CERTIFICATE FROM THE CIRCUIT OF APPEALS FOR THE SECOND CIRCUIT. ERROR TO TEE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT.
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ERROR TO THE CIRCUIT COURT OF THE . UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. CERTIFICATE FROM THE CIRCUIT OF APPEALS FOR THE SECOND CIRCUIT. ERROR TO TEE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. CERTIFICATE 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 the use of foreign-built yachts and the liability of the owner for such tax, are stated in the opinion. Defendant’s use of the yacht prior to August 5, 1909, tax free, was…
1Opinion of the CourtChief Justice White
The first two of the foregoing cases relate to a tax becoming due on the first of September, 1909, and the other two to a tax becoming due on the first of September, 1910, the taxes in all cases haying been levied pursuant to § 37 of the Tariff Act of 1909 on the British built yacht Cassandra owned by the plaintiff in error. In these Cases, as in those arising under the same act, which we have just decided, the certificates of the Circuit Court of Appeals are here because of writs of error from that court prosecuted by the United States for the purpose of reviewing the action of the trial…
2Cases cited4 opinions
- Edye v. RobertsonSupreme Court of the United States · 1884
- Whitney v. RobertsonSupreme Court of the United States · 1888
- The Cherokee TobaccoSupreme Court of the United States · 1871
- Ropes v. ClinchU.S. Circuit Court for the District of Southern New York · 1871
3Cited by38 opinions
- United States v. Munoz-FloresSupreme Court of the United States · 1990
- Nathaniel Holmes v. Melvin Laird, as Secretary of the United States Department of DefenseCourt of Appeals for the D.C. Circuit · 1972
- United States v. German Munoz-FloresCourt of Appeals for the Ninth Circuit · 1988
- United States v. Pinto-MejiaCourt of Appeals for the Second Circuit · 1983
- Andrews v. LathropSupreme Court of Vermont · 1974
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