Legal Opinion

United States v. Bennett

Supreme Court of the United States

Decided February 24, 1914No. 629PublishedCited by 64 opinions

CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The facts, which involve the construction and constitutionality of § 37 of the Tariff Act of 1909 imposing a tax on foreign-built yachts and its application to a yacht owned by an American citizen but which had not been within the jurisdiction of the United States during any part of the period for which the tax was levied, are stated in the opinion.

1Opinion of the CourtChief Justice White

So far as we deem it material to the question we are called upon to answer, the certificate in this case is as follows:

“The United States, plaintiff below, sued out a writ of error to this court to review a judgment of the United States Circuit Court for the Southern District of New York in the above-entitled cause, entered on July 6, 1911, dismissing the amended complaint of the United States in an action brought against the defendant below to recover the tax imposed by § 37 of the tariff act of August 5, 1909, c. 6, 36 Stat. 112, for the year ended September 1, 1909, upon the use of the…

2Cited by64 opinions

Frick v. PennsylvaniaSupreme Court of the United States · 1925
Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
Cook v. TaitSupreme Court of the United States · 1924
Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
Burnet v. BrooksSupreme Court of the United States · 1933

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