Compania Naviera Vascongada v. United States

MARIS, Circuit Judge:

This appeal presents the question whether a vessel of foreign registry engaged in foreign trade which has previously arrived at the first United States port on its current voyage, is required, upon arrival at succeeding ports in the United States, to list in its manifest ship’s stores purchased duty and tax-free by its master at preceding United States ports. The facts out of which the question arises are these:

The Valentina Frias, a ship of Spanish registry, arrived at the port of New York in November 1960 from a foreign port and departed for a foreign port from the port…