United States v. Calhoun
District Court, S.D. New York
Actions by the United States of America against David Calhoun and against the Bornn Hat Company to recover penalties for failure to answer and produce books and papers before a collector of internal revenue. Verdict for plaintiff in the first case, and for the United States in the second. These are two actions brought under subsection 16 of section 28 of the Aldrich tariff act passed August 5, 1909 (Act Aug. 5, 1909, c. 6, 36 Stat. 100 [U. S. Comp.
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Actions by the United States of America against David Calhoun and against the Bornn Hat Company to recover penalties for failure to answer and produce books and papers before a collector of internal revenue. Verdict for plaintiff in the first case, and for the United States in the second. These are two actions brought under subsection 16 of section 28 of the Aldrich tariff act passed August 5, 1909 (Act Aug. 5, 1909, c. 6, 36 Stat. 100 [U. S. Comp. St. Supp. 1909, p. 821]), providing a penalty of $100 against any person who refuses, when duly cited, to appear and answer and to produce papers…
1Opinion of the CourtHand, District Judge
(after stating the facts as above). At the outset it must be noticed that this case does not involve the citation of the defendants here as witnesses in a proceeding for appraisal, reappraisal, liquidation, or reliquidation of the goods of another. The citations expressly limit the proposed examinations respectively to importations made by the defendants themselves. Therefore it is as importers, not as witnesses, that they are summoned.
Subsection 15 of section 28 of the tariff act authorizes the examination touching any matter which the officer may deem material respecting any imported…
2Cases cited8 opinions
- United States v. DohertyDistrict Court, S.D. New York · 1886
- United States v. PhelpsU.S. Circuit Court for the District of Southern New York · 1879
- Gandolfi v. United StatesCourt of Appeals for the Second Circuit · 1896
- Abner Doble Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1902
- United States v. MorewoodU.S. Circuit Court for the District of Southern New York · 1899
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3Cited by3 opinions
- United States v. Spingarn Bros.Court of Customs and Patent Appeals · 1913
- Vitelli v. United StatesCourt of Customs and Patent Appeals · 1916
- Chapa v. United StatesUnited States Customs Court · 1962