United States v. Lies
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. This case comes here by virtue of a writ of certiorari, issued to the Circuit-Court of Appeals for the Second Circuit. It arose out of a confliot of views between the collector- and the importers as to the manner of classification and the rate of duty to be imposed upon an importation of tobacco.
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CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. This case comes here by virtue of a writ of certiorari, issued to the Circuit-Court of Appeals for the Second Circuit. It arose out of a confliot of views between the collector- and the importers as to the manner of classification and the rate of duty to be imposed upon an importation of tobacco. The importers had imported through the port of New York a certain amount of leaf tobacco, which was classified for duty by- the collector of that port, a portion at 75 cents and another portion at 85 cents per pound, under paragraphs…
1Opinion of the CourtJustice Peckham
The Circuit Court of Appeals held that the Circuit Court was right in refusing -the request of the Government to reverse the order of the board of general appraisers. The ground of the refusal of the Circuit Court was that the United States had not proceeded in accordance with the provisions of section 15 of the act above quoted in order to have the right to ask for such reversal, and that when the importers, who had sought the review pursuant to the statute, conceded the correctness of the decision of the board of general appraisers and withdrew further opposition, it was the duty of the…
2Cases cited2 opinions
- Grisar v. McDowellSupreme Court of the United States · 1868
- United States v. RitchieSupreme Court of the United States · 1855
3Cited by9 opinions
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Johnson Co. v. United StatesCourt of Customs and Patent Appeals · 1926
- Goldberg v. State Tax CommissionSupreme Court of Missouri · 1981
- O'Connor-Harrison v. United StatesCourt of Customs and Patent Appeals · 1927
- United States v. Von OefeleCourt of Customs and Patent Appeals · 1913
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