Wright v. Ynchausti & Co., 272 U.S. 640 (1926)
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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.
Wright v. Ynchausti & Co., 272 U.S. 640 (1926)
Wright v. Ynchausti and Company No. 316 Argued October 28, 1926 Decided December 13, 1926 272 U.S. 640
CERTIORARI TO THE SUPREME COURT
OF THE PHILIPPINE ISLANDS
Syllabus
1. A decision of the Insular Collector of Customs of the Philippine Islands ordering that moneys collected and paid under protest as customs duties be refunded upon the ground that the property assessed was not dutiable under the tariff is final and conclusive, unless appealed to the Court of First Instance. P. 644.
2. The Insular Auditor has no power to reexamine the merits of such a decision by the Insular Collector, and his duty to countersign the Insular Collector’s warrant for the refund, when in due form and drawn upon an applicable appropriation, is ministerial, and enforceable by mandamus. P. 651.
47 P.I.Rep. 866 affirmed.
Certiorari (271 U.S. 652) to a judgment of the Supreme Court of the Philippine Islands awarding an original mandamus, at the suit of Ynchausti & Company, to compel Wright, the Insular Auditor, to countersign a warrant drawn by the Insular Collector of Customs in favor of the firm, for a refund of money erroneously collected as customs duties.
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Chicago: U.S. Supreme Court, "Syllabus," Wright v. Ynchausti & Co., 272 U.S. 640 (1926) in 272 U.S. 640 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=CJAUEGPVU667WMQ.
MLA: U.S. Supreme Court. "Syllabus." Wright v. Ynchausti & Co., 272 U.S. 640 (1926), in 272 U.S. 640, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=CJAUEGPVU667WMQ.
Harvard: U.S. Supreme Court, 'Syllabus' in Wright v. Ynchausti & Co., 272 U.S. 640 (1926). cited in 1926, 272 U.S. 640. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=CJAUEGPVU667WMQ.
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