Legal Opinion

G. S. Nicholas & Co. v. United States

Supreme Court of the United States

Decided March 3, 1919No. 62, 63PublishedCited by 61 opinions

CERTIORARI TO THE UNITED STATES COURT OE CUSTOMS APPEALS. The case is stated in the opinion. For the decision of the Board of General Appraisers, see G. A. 7758, 29 T. D. 59.

1Opinion of the CourtJustice McKenna

Writs of certiorari to review a judgment of the Court of Customs Appeals affirming a decision by the» Board of General Appraisers which overruled, the protests of petitioners against the action of collectors of customs at Boston and New York assessing additional or countervailing duties on whiskey and gin imported from Great Britain. 7 Cust. App. Rep. 97.

Paragraph E of § 4 of the Tariff Act of 1913 (38 Stat. 114) reads as follows :•

“E. That whenever any country, dependency, colony, province, or other political subdivision of government shall pay or bestow, directly or indirectly, any bounty…

2Cases cited2 opinions

  1. United States v. PassavantSupreme Court of the United States · 1898
  2. Downs v. United StatesSupreme Court of the United States · 1903

3Cited by61 opinions

  1. Zenith Radio Corp. v. United StatesSupreme Court of the United States · 1978
  2. United States v. Zenith Radio Corp.Court of Customs and Patent Appeals · 1977
  3. Joiner v. City of DallasDistrict Court, N.D. Texas · 1974
  4. Coates & Hopkins Realty Co. v. Kansas City Terminal Railway Co.Supreme Court of Missouri · 1931
  5. The United States (Ralph Valls, Party-In-Interest) v. Hammond Lead Products, Inc.Court of Customs and Patent Appeals · 1971

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