United States v. Goldenberg
Supreme Court of the United States
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The 14th section of the act of Congress, approved June 10, 1890, c. 407, 26 Stat. 131,, 137, is as follows: “That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character, (except duties on tonnage,) shall be final and conclusive against all persons interested…
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CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The 14th section of the act of Congress, approved June 10, 1890, c. 407, 26 Stat. 131,, 137, is as follows: “That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character, (except duties on tonnage,) shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and…
1Opinion of the Court
Mr. Justice Bee wee,
after stating the case, delivered the opinion of the court.
The question must be answered in the negative. Such am swer is demanded by the obvious and natural import of the language, giving to it the ordinary grammatical construction. This is practically conceded by counsel for the Government, for he says in his brief “ a literal interpretation of the statute favors the importers ” ; and again, referring to the opinion of District Judge Townsend, he adds, “strictly speaking, Judge Townsend is correct in saying that this .statute contains no ambiguity.” There are two…
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