Legal Opinion
United States v. Lian
Court of Appeals for the Second Circuit
Decided December 7, 1925No. Nos. 66, 67PublishedCited by 4 opinions
1Opinion of the Court
MANTON, Circuit Judge.
These actions were tried together, argued here as one, and will be considered in one opinion. In each ease, the government seeks to recover for additional duties on merchandise imported by each defendant under the Tariff Act of October 3, 1913, 38 Stat. 114, and under section 25 of the Tariff Act of 1894, 28 Stat. 552 (Comp. St. § 6536), which were effective when the importations were made. The cases were tried upon a stipulation as to the facts.
The merchandise was entered, estimated duties were paid, and it was delivered to the defendants in error in- November and…
2Cases cited8 opinions
- Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
- Bartlett v. KaneSupreme Court of the United States · 1854
- Davies v. MillerSupreme Court of the United States · 1889
- Oberteuffer v. RobertsonSupreme Court of the United States · 1886
- Belcher v. LinnSupreme Court of the United States · 1861
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3Cited by4 opinions
- United States v. Cherry Hill Textiles, Inc., and International Cargo and Surety Insurance CompanyCourt of Appeals for the Federal Circuit · 1997
- Mitsubishi International Corp. v. United StatesUnited States Customs Court · 1977
- A. S. Rosenthal Co. v. United StatesCourt of Appeals for the Second Circuit · 1928
- W. T. Grant Co. v. United StatesCourt of Customs and Patent Appeals · 1950