Legal Opinion

United States v. Cottman Co.

Court of Appeals for the Fourth Circuit

Decided August 2, 1951No. 6248_1PublishedCited by 8 opinions

1Opinion of the Court

PARKER, Chief Judge.

This is an appeal by the United States from an order dismissing a suit on a bond guaranteeing the payment of customs duties. A duty covered by the bond was assessed against a vessel pursuant to sec. 3114 of the Revised Statutes, 19 U.S.C.A. § 257, on account of repairs made in foreign ports; and it is admitted that this duty has not been paid. It was pleaded in defense that appellees had made an application for remission of the duty under sec. 3115 of the Revised Statutes, 19 U.S.C.A. § 258, 1 that they had not been afforded a proper hearing by the Secretary of the…

2Cases cited18 opinions

  1. United States v. American Trucking AssociationsSupreme Court of the United States · 1940
  2. Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
  3. Wilcox v. JacksonSupreme Court of the United States · 1839
  4. Nichols v. United StatesSupreme Court of the United States · 1869
  5. United States v. JacksonSupreme Court of the United States · 1930

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3Cited by8 opinions

  1. Suwannee Steamship Co. v. United StatesUnited States Customs Court · 1973
  2. Patton v. Administrator of Civil AeronauticsDistrict Court, D. Alaska · 1953
  3. Washburn v. ShapiroDistrict Court, S.D. Florida · 1976
  4. Community National Bank of Pontiac v. GidneyDistrict Court, E.D. Michigan · 1961
  5. United States v. GisselDistrict Court, S.D. Texas · 1973

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