Warner v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, holding the cost in a foreign port, Shanghai, China, of labor and materials for painting the hull, several of the ship’s accessories, and sections of the engine and steward’s departments of the S. S. President Jefferson, a vessel owned by the American Mail Line, Ltd. and documented under the laws of the United States to engage in foreign and coasting trade, dutiable at an ad valorem rate of duty of 50 per centum as “expenses and repairs,” and certain “crockery,” such as plates, cups, and saucers purchased in…