United States v. Dunbar
Court of Appeals for the Sixth Circuit
Appeal from the Circuit Court of the United States for the Northern Division of the Western District of Michigan. This was an application by O. F. and if. T. Dunbar to review a decision of the board of general appraisers reversing the action of the collector of the port of Marquette, Mich., in exacting duties upon a dredge boat reimported into the United States. The circuit court sustained the action of the board of appraisers, and the United States appealed.
1Opinion of the Court
LURTON, Circuit Judge.
The question for decision in this case is as to whether the dredge boat Tipperary Boy, exported to Canada in 1882, and imported in 1890, is entitled to entry without duty, as a manufacture of the United States, “returned in the same condition as exported.” 22 Stat. 517; Rev. St. U. S. § 2505. This dredge boat was properly regarded as a manufacture or machine, and not as a vessel, inasmuch as it has no power of propelling itself, and is incapable of use save as a dredging machine. It was built in the United States in 1873, exported to Canada in 1875, returned in 1880 or…
2Cases cited1 opinion
- Knight v. SchellSupreme Court of the United States · 1861
3Cited by1 opinion
- Connelly v. The InternationalDistrict Court, E.D. Pennsylvania · 1897