United States v. Hills Bros.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern. District of New York. This- cause- comes here upon appeal from a decision of the circuit court, Southern district of New York (99 Fed. 425), reversing a decision of the board of general appraisers which had affirmed the action of the collector of the port of New York in assessing a countervailing duty on certain sugar imported from Amsterdam under the tariff act of 1897..
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Appeal from the Circuit Court of the United States for the Southern. District of New York. This- cause- comes here upon appeal from a decision of the circuit court, Southern district of New York (99 Fed. 425), reversing a decision of the board of general appraisers which had affirmed the action of the collector of the port of New York in assessing a countervailing duty on certain sugar imported from Amsterdam under the tariff act of 1897.. The facts are set forth in the opinion.
1Opinion of the Court
LACOMBE, Circuit Judge.
The usual duty, under paragraph 209° of the act of July 24, 1897, was assessed on the sugar, and is not called in question. In addition there was assessed a countervailing .duty of 2.12 Dutch florins per 100 kilograms, under section 5 of the said act, which reads as follows:
“Sec. 5. That whenever any country, dependency, or colony shall pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise from such country, dependency or colony, and such article or merchandise Is dutiable under the provisions of this act,- then…
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