American Sugar Refining Co. v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by the American Sugar Kefining Company for a review of a decision by the board of general appraisers in respect to the valuation of green or moist sugars imported from Brazil.
1Opinion of the Court
TOWNSEND, District Judge.
Certain moist or green sugars were
brought from Brazil into the port of New York while the act of 1894 was in force, upon which duty was assessed at 40 per cent, ad valorem, under the provisions of paragraph 182| of said act. 28 Stat. 521. It appears that there is an understanding, acquiesced in generally by shippers, importers, and appraisers, that, as the moist sugars fr(om Brazil lose from 14 to 16 per cent, in weight on the voyage by drainage and evaporation, this percentage of loss shall be generally accepted as a basis of settlement of value at the port of entry.…
2Cases cited6 opinions
- Passavant v. United StatesSupreme Court of the United States · 1893
- Merritt v. WelshSupreme Court of the United States · 1882
- The United States, in Error v. Horace Southmayd and Stephen C. SouthmaydSupreme Court of the United States · 1850
- Austin v. PeasleeU.S. Circuit Court for the District of Massachusetts · 1857
- Reiss v. MagoneU.S. Circuit Court for the District of Southern New York · 1889
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