American Sugar Refining Co. v. United States
Supreme Court of the United States
APPEAL FBOM THE CIRCUIT COURT OP THE UNITED STATES POR THE SOUTHERN DISTRICT OP NEW YORK. The facts are stated in the opinion. The appeal in this case although arising under the revenue laws is properly brought direct from the Circuit Court and brings with it not only the constitutional question involved, but all the questions arising upon the record.
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APPEAL FBOM THE CIRCUIT COURT OP THE UNITED STATES POR THE SOUTHERN DISTRICT OP NEW YORK. The facts are stated in the opinion. The appeal in this case although arising under the revenue laws is properly brought direct from the Circuit Court and brings with it not only the constitutional question involved, but all the questions arising upon the record. If the Treasury regulations are invalid, it is because in assuming to add something to the dutiable standard prescribed by the tariff act they constitute an exercise by the executive branch of the Government of legislative power which, by the…
1Opinion of the CourtChief Justice Fuller
The tariff act of July 24, 1897, c. 11, 30 Stat. 151, provides (p. 168):
“Par. 209. Sugars not above number sixteen Dutch standard in color, tank bottoms, sirups of cane juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five degrees,' ninety-five one-hundreths of one per cent per pound, and for every additional degree shown by the polariscopic test, thirty-five one-thousandths of one cent per pound additional, and fractions of a degree in proportion; and on sugar above number sixteen Dutch standard in color, and on all sugar…
2Cases cited2 opinions
- United States Ex Rel. Taylor v. TaftSupreme Court of the United States · 1906
- Sloan v. United StatesSupreme Court of the United States · 1904
3Cited by8 opinions
- B. Altman & Co. v. United StatesSupreme Court of the United States · 1912
- Gima v. Hudson Coal Co.Supreme Court of Pennsylvania · 1933
- Paul Gima v. the Hudson Coal Co.Superior Court of Pennsylvania · 1932
- American Sugar Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1911
- Shaw v. United StatesSupreme Court of the United States · 1908
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