Anglo-California Bank, Ltd. v. Secretary of Treasury
Court of Appeals for the Ninth Circuit
Appeal from the Circuit Court of the United States for the Northern District of California. In the matter of the petition and application of the secretary of the treasury for a review, under an act of congress, approved June id, 1890, entitled “An act to simplify the laws in relation to the collection of revenues,” of the questions of law and fact involved in a decision of the board of general appraisers on duty at the port of New York, in the matter of the classification of…
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Appeal from the Circuit Court of the United States for the Northern District of California. In the matter of the petition and application of the secretary of the treasury for a review, under an act of congress, approved June id, 1890, entitled “An act to simplify the laws in relation to the collection of revenues,” of the questions of law and fact involved in a decision of the board of general appraisers on duty at the port of New York, in the matter of the classification of certain T steel rails, merchandise imported by the. Bank of California, of San Francisco, Cal., into the port of said…
1Opinion of the CourtHawley, District Judge
(after stating the facts). The contention of appellant, upon the foregoing state of facts, and the various provisions of the statutes relating thereto, is to the effect that when the McKinley act went into pperation the specific rate of duty upon •ste.el raiis was changed from $17 per ton to $13.44; that this rate *747was again changed by the Wilson act to $7.84; that section 2970 of the Revised Statutes has been repealed, and is, therefore, inap plicable to the merchandise in controversy in this proceeding; that the words “shall be regarded as abandoned to the government,” used in seel ion 2971,…
2Cases cited16 opinions
- Wood v. United StatesSupreme Court of the United States · 1842
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- The Distilled SpiritsSupreme Court of the United States · 1871
- United States v. HodsonSupreme Court of the United States · 1870
- Taylor v. United StatesSupreme Court of the United States · 1845
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3Cited by5 opinions
- Vandegrift & Co. v. United StatesCourt of Customs and Patent Appeals · 1919
- United States v. St. Paul Mercury Indemnity Co.District Court, E.D. Pennsylvania · 1951
- United States v. Judson Freight Forwarding Co.District Court, S.D. New York · 1933
- Buxbaum v. United StatesCourt of Appeals for the Second Circuit · 1897
- United States v. McKetrickDistrict Court, S.D. New York · 1934