A. Johnson & Co. v. United States

Lawrence, Judge:

The Johnson Line of Stockholm, Sweden, is the owner of two motorships, the Axel Johnson and the Annie Johnson, both identically designed and constructed, and at the time of this proceeding in commission under Swedish registry. There were delivered to and installed in the former vessel, while in the port of New York, certain urgently needed engine repair parts which had been carried as spare parts by the latter vessel. These parts were treated as imported merchandise by the collector of customs at New York, who levied duty thereon at the rate of 27% per centum ad valorem under…