Anglo-Californian Bank v. United States, 175 U.S. 37 (1899)

Anglo-Californian Bank v. United States

No. 31

Submitted October 11, 1899
Decided October 30, 1899
175 U.S. 37

APPEAL FROM THE CIRCUIT COURT OF

APPEALS FOR THE NINTH CIRCUIT

Syllabus

This Court has no jurisdiction to review, on appeal, a judgment of a circuit court of appeals affirming a decree of the circuit court below which overrules the decision of a Board of General Appraisers in a port of entry, appointed under the Act of June 10, 1890, c. 407, and which sustains as valid duties levied and collected by the collector of the port into which the goods were imported.

The United States was properly made a party defendant in this suit, in this Court, in the place of the Secretary of the Treasury.

The case is stated in the opinion.