Kelly v. United States

This is an appeal from a judgment of the United States Customs Court.

While at the port of Shanghai, China, the master of the steamship President McKinley deemed it necessary to cause certain portions of the ship to be painted. The paint was purchased in Seattle, Wash. The labor was performed by a contractor in Shanghai. The ship is “documented under the laws of the United States to engage in the foreign * * * trade,” and is engaged “In the oriental trade *31route.” It ordinarily requires a period of four months for the ship to make her run lo oriental ports and return to Seattle.

It appears from…