Franklin Sugar Refining Co. v. United States
U.S. Circuit Court for the District of Eastern Pennsylvania
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,072, T. D. 23,503, which affirmed the assessment of duty by the collector of customs at the port of Philadelphia on merchandise imported by the Franklin Sugar Refining Company.
1Opinion of the Court
HOLLAND, District Judge. •
The collector in this case levied a countervailing duty upon the cargo of sugar imported into the port at Philadelphia, per steamship Pilgrim, equal to the net amount of bounty paid by the exporting country, according to the invoice weight, which was 235,042 pounds greater than the landed weight. This ruling of the collector was sustained by a majority of the Board of General Appraisers in an opinion filed, which is as follows:
“The protestant imported from Hamburg, Germany, a cargo of sugar, the product of that country. According to the invoice, the total net weight…
2Cases cited3 opinions
- Marriott v. BruneSupreme Court of the United States · 1850
- Austin v. PeasleeU.S. Circuit Court for the District of Massachusetts · 1857
- Knight v. SchellSupreme Court of the United States · 1861
3Cited by2 opinions
- Dunham v. Omaha & Council Bluffs Street Ry. Co.Court of Appeals for the Second Circuit · 1939
- Franklin Sugar Refining Co. v. United StatesCourt of Appeals for the Third Circuit · 1906