United States v. Legg
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This canse comes here upon appeal from a decision of the circuit court, Southern district of New York, reversing a decision of the board of general appraisers which affirmed a decision of the collector of the port of New York touching the rate of duty to be paid by certain imported merchandise.
1Opinion of the Court
LACOMBE, Circuit Judge.
The only question presented is whether the importation is subject to the duty imposed by the tariff act of 1894, or to that imposed by the tariff act of 1897. The latter act provided that (except where otherwise specified) the new rates of duty should be levied, collected, and paid “on and after the passage of this act.” Its final section (34), providing for the repeal of inconsistent legislation, contained the usual provision that the same shall not affect any act done or any right accruing or accrued. The thirty-third section reads as follows, being in the form usual…
2Cases cited6 opinions
- Arnold and Others v. The United StatesSupreme Court of the United States · 1815
- Campbell v. United StatesSupreme Court of the United States · 1883
- Davies v. MillerSupreme Court of the United States · 1889
- United States v. Cargo of SugarDistrict Court, D. California · 1874
- United States v. BakerDistrict Court, S.D. New York · 1871
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3Cited by20 opinions
- Heike v. United StatesCourt of Appeals for the Second Circuit · 1911
- Constance v. United StatesCourt of Customs and Patent Appeals · 1923
- United States v. SickelCourt of Customs and Patent Appeals · 1915
- United States v. Edwin S. Hartwell Lumber Co.Court of Appeals for the Seventh Circuit · 1905
- Excel Shipping Corp. v. United StatesUnited States Customs Court · 1960
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