Legal Opinion

B. Altman & Co. v. United States

Supreme Court of the United States

Decided May 13, 1912No. 208PublishedCited by 42 opinions

APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The facts, which involve the construction of the tariff acts and of the reciprocal agreement with- France of May 30, 1898, are stated in the opinion. Congress has referred to the Hawaiian treaty in two instances as a convention, and in two others as a treaty.

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APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The facts, which involve the construction of the tariff acts and of the reciprocal agreement with- France of May 30, 1898, are stated in the opinion. Congress has referred to the Hawaiian treaty in two instances as a convention, and in two others as a treaty. Act Aug. 15, 1875, 19 Stat. 200; Act Mar. 3, 1891, 26 Stat. 844; Act Aug. 27,1894, par. 182), 28 Stat. 521; Act July 24,1897, par. 209, 30 Stat. 168. In the general sense and without special reference to the Constitution and laws of the United…

1Opinion of the CourtJustice Day

This is an appeal from.an order of the Circuit Court of the United States for the Southern District of New York, affirming a decision of the Board of General Appraisers, which sustained an assessment of duty by the collector at the port of New York upon a certain bronze bust imported by the appellants, B. Altman & Co.

The bust was imported from France and was assessed a duty of 45 per cent, ad valorem under paragraph 193 of the Tariff Act of 1897 (30 Stat. 151, 167), which covers articles or wares not specially provided for in the act, composed wholly or in part of metal, and whether partly or…

2Cases cited5 opinions

  1. Spreckels Sugar Refining Co. v. McClainSupreme Court of the United States · 1904
  2. MacFadden v. United StatesSupreme Court of the United States · 1909
  3. American Sugar Refining Co. v. United StatesSupreme Court of the United States · 1908
  4. Anglo-Californian Bank v. United StatesSupreme Court of the United States · 1899
  5. Shaw v. United StatesSupreme Court of the United States · 1908

3Cited by42 opinions

  1. United States v. Curtiss-Wright Export Corp.Supreme Court of the United States · 1936
  2. Towne v. EisnerSupreme Court of the United States · 1918
  3. United States v. BelmontSupreme Court of the United States · 1937
  4. Weinberger v. RossiSupreme Court of the United States · 1982
  5. Nathaniel Holmes v. Melvin Laird, as Secretary of the United States Department of DefenseCourt of Appeals for the D.C. Circuit · 1972

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