American Sugar Refining Co. v. United States
Supreme Court of the United States
CERTIORARI TO THE CIROÜIT COURT OF APPEALS FOR THE SECOND circuit. The case is stated in the opinion of tbe court.
1Opinion of the CourtJustice McKenna
These two cases were argued and submitted together. They involve the appraisement of certain sugars imported from Brazil. The sugars were shipped “ green,” that is, contained moisture. A certain per cent of this moisture drained on the voyages, and the sugars became thereby more valuable. In other words, as the sugars diminished in weight they increased in value, being worth as much here as the original quantity shipped in Brazil. This is always true of Brazilian sugars, and is recognized by the trade and is made a basis of settlement between vendor and vendee. The “ settlement test ” was…
2Cases cited2 opinions
- Marriott v. BruneSupreme Court of the United States · 1850
- The United States, in Error v. Horace Southmayd and Stephen C. SouthmaydSupreme Court of the United States · 1850
3Cited by18 opinions
- Pope v. BolinSupreme Court of Alabama · 1932
- Heyliger v. United StatesCourt of Customs and Patent Appeals · 1921
- Hornung v. United StatesUnited States Customs Court · 1953
- United States v. Marine Products Co.United States Customs Court · 1950
- Marine Products Co. v. United StatesUnited States Customs Court · 1949
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