United States v. Brown-Adaska Co.
District Court, D. Alaska
These suits are brought by the United States to recover duties on account of undervaluation of importations of coke by the defendants.
Read the full summary
These suits are brought by the United States to recover duties on account of undervaluation of importations of coke by the defendants. The complaints allege that defendants imported into the United States from the province of British Columbia, and entered at the subport of Ketchikan, certain coke of the value, at the principal markets of British Columbia, of $5 per ton, and subject to an ad valorem duty of 20 per cent.; that the defendants valued and entered the coke at $3.50 a ton, paying the 20 per cent, ad valorem upon the latter valuation; that this was an undervaluation of $1.50 per ton;…
1Opinion of the Court
CUSHMAN, District Judge.
These cases were tried together to the court without a jury. Besides the introduction in evidence of the documents and correspondence in the customs office connected with the importations involved, the collector of customs and the deputy collecter at Ketchikan, at the time the importations were made, were both examined as witnesses.
The defendants having admitted the importations, the issues are narrowed and are as follows: The question of the value of the importations to be made the basis for the imposition of duty. This is a mixed question of law and fact. There was…
2Cases cited11 opinions
- Auffmordt v. HeddenSupreme Court of the United States · 1890
- Helwig v. United StatesSupreme Court of the United States · 1903
- In Re FassettSupreme Court of the United States · 1892
- Passavant v. United StatesSupreme Court of the United States · 1893
- Hilton v. MerrittSupreme Court of the United States · 1884
6 more not listed; retrieve them via the Exa API.