Rickmers Rhederei Aktiengesellschaft v. United States

MACK, Circuit Judge.

The Sophie Riekmers, flying the German flag, and registered at Hamburg, entered the port of New York' on September 27, 1921, on a voyage from Chaparra. She was owned by the plaintiff, a German corporation with its principal place of business at Hamburg. As a condition of entry, the collector of customs at the port imposed upon the vessel and collected a tonnage duty of 50 cents per ton, claiming to act under Rev. St. § 4219 as amended by the Act of Feb. 27, 1877, 19 Stat. 250 (46 U. S. Code, § 121 [46 USCA § 121]) and section 4225 (46 U. S. Code § 128 [46 USCA § 128]) set…