United States v. Blair
U.S. Circuit Court for the District of Southern New York
At Law. Actions by the United States against C. Ledyard Blair and against the Investors’ & Traders’ Realty Company. On trial by, court on consent. Actions to recover one year’s tax under section 37 of the tariff act of 1909; defendants being severally the owners of yachts alleged to be foreign built. The material facts in the Blair case are as follows: Defendant is a citizen of the United States and domiciled and resident therein.
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At Law. Actions by the United States against C. Ledyard Blair and against the Investors’ & Traders’ Realty Company. On trial by, court on consent. Actions to recover one year’s tax under section 37 of the tariff act of 1909; defendants being severally the owners of yachts alleged to be foreign built. The material facts in the Blair case are as follows: Defendant is a citizen of the United States and domiciled and resident therein. On September 1, 1909, he was the owner and managing owner of the yacht Diana, a vessel of a gross tonnage of 785.6 tons. On or about said last-mentioned date the…
1Opinion of the CourtHough, District Judge
(after stating the facts as above). These actions raise a point not discussed in the decision of Noyes, J. (190. Fed. 359), lately filed in these cases, viz., what is meant by the phrase '‘foreign-built yacht.” The Blair case also requires answer to the inquiry: What is the force and effect of the statutory words that the tax “shall be levied and collected by the collector of customs of the district nearest the residence of the managing owner”? The action against the Investors’ & Traders’ Company also suggests (though it was not argued) the inquiry as to how the gross tonnage by which' the…
2Cited by1 opinion
- The KathrynDistrict Court, E.D. New York · 1931