United States v. Mexican International R. Co.
U.S. Circuit Court for the District of Western Texas
At Taw. Action for unpaid duties. Suit was brought by the government against the defendant to recover $3,87(5.00. with interest, for duties on the importation of merchandise known as “w ool waste.” The original entry 'of the merchandise was made July 25, 1903, and was classified as “waste” and of the dutiable value of $512, with a rate of duty of 10 per cent, ad valorem. The duty assessed of S51.20 was paid by the importer.
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At Taw. Action for unpaid duties. Suit was brought by the government against the defendant to recover $3,87(5.00. with interest, for duties on the importation of merchandise known as “w ool waste.” The original entry 'of the merchandise was made July 25, 1903, and was classified as “waste” and of the dutiable value of $512, with a rate of duty of 10 per cent, ad valorem. The duty assessed of S51.20 was paid by the importer. On March 5, 1904, the collector reliquidated the entry, classifying the importation as “wool waste,” and assessed the duties at 20 cents per pound, or $3,927.80. Suit was…
1Opinion of the CourtMaxey, District Judge
(after stating the facts). The only question to be determined is whether the amount of duties as reliquidated by the collector of customs bears interest. The reliquidation was made March 5, 1904, and on the same day demand was made by the collector for payment, which was refused. If interest be recoverable, it must be apart from statutory authorization, as thére is no statute applicable to the case before the court. But a satisfactory conclusion may nevertheless be reached. It must be noted that in the present case the amount due is liquidated and clearly ascertained, and that demand of…
2Cases cited21 opinions
- Hutchings v. LowSupreme Court of the United States · 1873
- Redfield v. Ystalyfera Iron Co.Supreme Court of the United States · 1884
- MEREDITH v. United StatesSupreme Court of the United States · 1839
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- Houston & T. C. R'y Co. v. JacksonTexas Supreme Court · 1884
16 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Indian Refining Co. v. TaylorIndiana Supreme Court · 1924
- American Pillowcase & Lace Co. v. United StatesUnited States Customs Court · 1948
- United States v. UrmstonU.S. Circuit Court for the District of Western Texas · 1907
- Rodgers v. United StatesSupreme Court of the United States · 1947
- Rodgers v. United StatesSupreme Court of the United States · 1947
1 more not listed; retrieve them via the Exa API.