|
|
G. S. Nicholas & Co. v. United States, 249 U.S. 34 (1919)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
G. S. Nicholas & Co. v. United States, 249 U.S. 34 (1919)
G. S. Nicholas & Co. v. United States Nos. 62 , 63 Argued January 14, 1919 Decided March 3, 1919 249 U.S. 34
CERTIORARI TO THE UNITED STATES
COURT OF CUSTOMS APPEALS
Syllabus
The allowance of three pence and five pence per gallon made under 23 & 24 Vict., c. 129, and later acts of Parliament, on exportation of certain British spirits, if not a "bounty," is a "grant" within the meaning of Paragraph E of § 4 of the Tariff Act of 1913, providing for a countervailing duty whenever any country shall pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise dutiable under the act.
Notwithstanding the facts that such allowances may be intended merely as compensation to distillers and rectifiers for costs due to British excise regulations and are not confined to cases of exportation, they are, as applied to exports, governmental payments -- "grants" -- made only upon exportation, which, by lessening the burden of British taxation, enable the spirits to be sold more cheaply here than at home, the situation against which Paragraph E was intended to provide. P. 37. United States v. Passavant, 169 U.S. 16, followed.
7 Cust.App.Rep. 97 affirmed.
The case is stated in the opinion. For the decision of the Board of General Appraisers, see G.A. 7758, 29 T.D. 59.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," G. S. Nicholas & Co. v. United States, 249 U.S. 34 (1919) in 249 U.S. 34 249 U.S. 35. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=2TJM95XK7VBQ6CJ.
MLA: U.S. Supreme Court. "Syllabus." G. S. Nicholas & Co. v. United States, 249 U.S. 34 (1919), in 249 U.S. 34, page 249 U.S. 35. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2TJM95XK7VBQ6CJ.
Harvard: U.S. Supreme Court, 'Syllabus' in G. S. Nicholas & Co. v. United States, 249 U.S. 34 (1919). cited in 1919, 249 U.S. 34, pp.249 U.S. 35. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=2TJM95XK7VBQ6CJ.
|