Flensburger Dampfercompagnie v. United States

BOOTH, Chief Justice.

The plaintiff is a steamship corporation organized and existing under the laws of Prussia, Germany. Plaintiff operates steamships between Prussia, Germany, and other foreign countries, transporting cargoes for hire. Its principal place of business is Plens-burg, Germany.

On the dates mentioned in the findings the steamships designated by the names therein set forth arrived < in the various American ports described, and obtained entry as German vessels. The various collectors of customs at said ports imposed a tax and duty of $1 on each of said steamship’s net tonnage,…