United States v. Bennett (No. 2), 232 U.S. 308 (1914)

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United States v. Bennett (No. 2)

No. 630

Argued January 6, 7, 1914
Decided February 24, 1914
232 U.S. 308

CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS

FOR THE SECOND CIRCUIT

Syllabus

United States v. Goelet, ante, p. 293, followed to effect that the tax imposed by § 37 of the Tariff Act of 1909 does not apply to the use of a foreign-built yacht owned by a citizen of the United States who was permanently resident and domiciled in a foreign country for more than one year prior to September 1, 1909, and to the levy of such tax.

The facts are stated in the opinion.