Goetze v. United States
Supreme Court of the United States
APPEALS FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. These were petitions for a review of two decisions of the board of general appraisers, holding subject to duty certain merchandise, imported, in one case from Porto Eico, and in the other, from Honolulu, in the Hawaiian Islands. The action of the board of general appraisers in each case was affirmed.
1Opinion of the CourtJustice Brown
As the sole question presented by the record in these case's was whether Porto Eico and the Hawaiian Islands were foreign countries within the meaning of the tariff laws, we must hold, *222for the reasons stated in De Lima v. Bidwell, just decided, that the board of general appraisers had no jurisdiction of the cases.
The judgments of the Circuit Court are therefore reversed, and the cases remanded to that .court with instructions to reverse the action of the hoard of general appraisers.
2Cited by1 opinion
- Goetze v. United StatesSupreme Court of the United States · 1901