Louisville Public Warehouse Co. v. Collector of Customs
Court of Appeals for the Sixth Circuit
. On Appeal from the United States Circuit Court for the District of Kentucky. Application by the Louisville Public Warehouse Company for a review of the decision of the bond of general apppraisers, affirming the action of the surveyor of customs in exacting certain duties on bonded whiskies. A demurrer to the application was sustained, (48 Fed. Rep. 372,) and the court allowed an appeal.
1Opinion of the Court
Jackson, Circuit Judge.
The question of law presented by the record in this case is whether the duty on reimported whisky, once exported, of the product or manufacture of the United States, should be levied and collected on the quantity thereof imported and entered into a customs warehouse under bond, or upon the quantity actually withdrawn from such warehouse. The material facts of the case on which this question arises are the following: Five barrels of whisky, having the serial numbers 1168, 1169, 1170, 1171, and 1172, and manufactured in the United States, were exported to a foreign…
2Cases cited3 opinions
- The United States, in Error v. Horace Southmayd and Stephen C. SouthmaydSupreme Court of the United States · 1850
- Belcher v. LinnSupreme Court of the United States · 1861
- Lawrence v. CaswellSupreme Court of the United States · 1852
3Cited by4 opinions
- Dwight & Lloyd Sintering Co. v. American Ore Reclamation Co.Court of Appeals for the Second Circuit · 1920
- United States v. Diamond Match Co.Court of Appeals for the Sixth Circuit · 1902
- Puerto Rico Distilling Co. v. HillSupreme Court of Puerto Rico · 1918
- Porto Rico Distilling Co. v. Treasurer of Porto RicoSupreme Court of Puerto Rico · 1918