United States v. G. Falk & Brother
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The facts are stated in the opinion. The history of legislation on the subject shows the purpose of Congress to impose duties on imports according to their weight when entered for warehousing. Tariff Act of 1854; Act of 1866, Rev. Stat. §2970; Merritt v. Cameron, 137 U. S. 542. The Customs Administrative Act of June 10, 1890, contained nothing inconsistent with the long established practice.
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CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The facts are stated in the opinion. The history of legislation on the subject shows the purpose of Congress to impose duties on imports according to their weight when entered for warehousing. Tariff Act of 1854; Act of 1866, Rev. Stat. §2970; Merritt v. Cameron, 137 U. S. 542. The Customs Administrative Act of June 10, 1890, contained nothing inconsistent with the long established practice. To require payment of duties upon warehoused imports according to their weight at entry is not inequitable. The statutes require one who…
1Opinion of the Court
Mr. .Justice McKenna
delivered the opinion of the court.
This case involves the question whether, upon withdrawal of imports from a bonded warehouse, duties should be collected according to their- weight then or upon their greater weight when entered and imported into the country, the loss having been occasioned by evaporation of moisture.
The merchandise in question was leaf tobacco imported into the port of New York, a part before and a part after July 24, 1897. It was entered under bond for warehousing without the payment of duty and withdrawn from warehouse after the present tariff act went…
2Cases cited4 opinions
- United States v. WhitridgeSupreme Court of the United States · 1905
- Merritt v. CameronSupreme Court of the United States · 1890
- Mosle v. BidwellCourt of Appeals for the Second Circuit · 1904
- Seeberger v. Wright & Lawther Oil & Lead Manufacturing Co.Supreme Court of the United States · 1895
3Cited by69 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Iselin v. United StatesSupreme Court of the United States · 1926
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- Cook v. United StatesSupreme Court of the United States · 1933
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
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