Legal Opinion

Nicholas v. United States

Court of Customs and Patent Appeals

Decided May 12, 1916No. 1594; No. 1602PublishedCited by 11 opinions

Appeal from Board of United States General Appraisers, G. A. 7758 (T. D. 35595).

1Opinion of the CourtDe Vries, Judge

This appeal presents for determination the question of the legality of a countervailing duty levied upon spirits imported into the United States from the United Kingdom of Great Britain and Ireland. The countervailing duty was assessed in addition to the regular duties under the provisions of paragraph E of section'4 of the tariff act of 1913 (38 Stat, L., 114), which reads:

E. That whenever any country, dependency, colony, province, or other political subdivision of government shall pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise…

2Cases cited18 opinions

  1. Market Co. v. HoffmanSupreme Court of the United States · 1879
  2. United States v. Midwest Oil Co.Supreme Court of the United States · 1915
  3. Stephens v. Cherokee NationSupreme Court of the United States · 1899
  4. United States v. PassavantSupreme Court of the United States · 1898
  5. Robertson v. DowningSupreme Court of the United States · 1888

13 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. United States v. Zenith Radio Corp.Court of Customs and Patent Appeals · 1977
  2. Hampton v. United StatesCourt of Customs and Patent Appeals · 1927
  3. Pollak Industrial Corp. v. United StatesUnited States Customs Court · 1958
  4. Russ Berrie & Co., Inc. v. United StatesUnited States Customs Court · 1976
  5. Comeau Seafoods Ltd. v. United StatesUnited States Court of International Trade · 1989

6 more not listed; retrieve them via the Exa API.

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