Legal Opinion

Abner Doble Co. v. United States

Court of Appeals for the Ninth Circuit

Decided October 6, 1902No. 692PublishedCited by 8 opinions

In Error to the District Court of the United States for the Northern District of California. The United States, in an action against the plaintiff in error, the Abner Doble Company, a corporation, alleged, in substance: That on March 8, 1892, William Murray imported into the United States at San Francisco from Liverpool 2,779 bars and 2,051 bundles of Swedish charcoal iron, which was subject to the payment of a duty of $2,341.50 under the tariff act of October 1, 1890. That…

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In Error to the District Court of the United States for the Northern District of California. The United States, in an action against the plaintiff in error, the Abner Doble Company, a corporation, alleged, in substance: That on March 8, 1892, William Murray imported into the United States at San Francisco from Liverpool 2,779 bars and 2,051 bundles of Swedish charcoal iron, which was subject to the payment of a duty of $2,341.50 under the tariff act of October 1, 1890. That on March 14, 1892, William Murray made warehouse entry of said merchandise, and on March 15, 1892, the merchandise was…

1Opinion of the CourtGilbert, Circuit Judge

The plaintiff in error contends that the complaint does not state a cause of action against it, for the reason that it charges it with duties-on goods not imported by it, or consigned to it, but imported by another; and it asserts that there is no statute which makes one who-withdraws goods from a bonded warehouse chargeable with the duties-thereon unless he was the importer or consignee; quoting I Supp. Rev. St. 744 [U. S. Comp. St. 1901, p. 1886] :

“That all merchandise imported into the United States shall, for the purpose of this act, be deemed and held to be the property of the person to…

2Cases cited2 opinions

  1. Gandolfi v. United StatesCourt of Appeals for the Second Circuit · 1896
  2. United States v. De RiveraU.S. Circuit Court for the District of Southern New York · 1896

3Cited by8 opinions

  1. Dart Export Corp. v. United StatesCourt of Customs and Patent Appeals · 1956
  2. Vitelli v. United StatesCourt of Customs and Patent Appeals · 1916
  3. Seneca Grape Juice Corp. v. United StatesUnited States Customs Court · 1973
  4. A. S. Rosenthal Co. v. United StatesCourt of Appeals for the Second Circuit · 1928
  5. Neresheimer v. United StatesU.S. Circuit Court for the District of Southern New York · 1903

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