Legal Opinion

United States v. M. Rice & Co.

Supreme Court of the United States

Decided February 27, 1922No. 114PublishedCited by 16 opinions

CERTIORARI TO THE UNITED STATES' COURT OF CUSTOMS APPEALS. Certiorari to review a judgment of the Court of Customs Appeals which, reversing a judgment order of the Board of General Appraisers (unpublished abstract No. 43,391; 37 T. D. 355; Brown, G. A., dissenting), sustained the respondents’ claim.

1Opinion of the CourtChief Justice Taft

This case involves the sufficiency of a protest necessary to justify a suit against the United States for duties illegally exacted. The Board of General Appraisers found the protest defective and refused relief.» The Court of Customs Appeals on appeal reversed this action and gave judgment for the importer. 10 Cust. App. 165. The case comes here by certiorari under § 195 of the Judicial Code, as amended August 22, 1914, c. 267, 38 Stat. 703.

The subject of importation was immortelles. They were entered April 3, 1916, at the port of Philadelphia, and the duty was liquidated June 8, 1916. The…

2Cases cited9 opinions

  1. Arthur v. MorganSupreme Court of the United States · 1884
  2. Greely's Administrator v. BurgessSupreme Court of the United States · 1856
  3. Arthur v. FoxSupreme Court of the United States · 1883
  4. Stuart v. MaxwellSupreme Court of the United States · 1854
  5. Arthur v. DodgeSupreme Court of the United States · 1880

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

3Cited by16 opinions

  1. United States v. Post Fish Co.Court of Customs and Patent Appeals · 1925
  2. Garod Radio Corp. v. United StatesUnited States Customs Court · 1961
  3. R. U. Delapenha & Co. v. United StatesUnited States Customs Court · 1963
  4. Samuel Shapiro & Co. v. United StatesUnited States Customs Court · 1948
  5. United States v. BarrCourt of Customs and Patent Appeals · 1944

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

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