United States v. Geo. Hall Coal Co.
U.S. Circuit Court for the District of Western New York
On Application for Review of a Decision of the Board of General Appraisers. The decision in question sustained protests by the Geo. Hall Coal Company against the assessment of duty by the collector of customs at the port of Rochester.
1Opinion of the Court
HAZEL, District Judge.
Certain vessels enrolled in the United States, owned by the respondent corporation and engaged in transportation of freight from Charlotte and Ogdensburg, in the state of New York, to Canadian ports, were repaired at Kingston, a foreign port. Thereafter, on return to their port of hail, they were held liable by the collector of the port of entry to payment of an ad valorem duty of 50 percentum of the costs of repairs in such foreign port, including the expenses of dockage. The owner protested in writing against the action of the collector upon the ground that a duty on…
2Cases cited2 opinions
- The ConquerorSupreme Court of the United States · 1897
- In Re FassettSupreme Court of the United States · 1892
3Cited by7 opinions
- Texaco Marine Services, Inc. And Texaco Refining and Marketing, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Sl Service, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2004
- International Navigation Co. v. United StatesUnited States Customs Court · 1957
- American Viking Corp. v. United StatesUnited States Customs Court · 1956
- Atlantic Transport Co. v. United StatesCourt of Customs and Patent Appeals · 1914
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