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Franklin Sugar Ref. Co. v. United States, 202 U.S. 580 (1906)
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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.
Franklin Sugar Ref. Co. v. United States, 202 U.S. 580 (1906)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 202 U.S. 563, click here.
Franklin Sugar Refining Company v. United States No. 652 Argued April 27, 1906 Decided May 28, 1906 202 U.S. 580
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES
FOR THE EASTERN DISTRICT OF PENNSYLVANIA
Syllabus
United States v. American Sugar Co., ante, p. 563, followed, to effect that the Treaty of December 11, 1902, with Cuba went into effect December 27, 1903.
Under § 20 of the Customs Administrative Act as amended December 15, 1902, 32 Stat. 753, merchandise in bonded warehouse on which duties are paid and permits for delivery issued to the storekeeper is thereupon withdrawn from consumption and subject to rate of duty in force at that time; this is not affected by the fact that the merchandise may remain in the warehouse after such permit is issued, and, if directly exported, the owner will, under § 2977 Rev.Stat., be entitled to drawbacks.
Under § 20 of the Customs Administrative Act, merchandise in bonded warehouse is subject to the rate of duty in force at the time of withdrawal for consumption, and not to the rate in force at time of liquidation.
Cuban sugar in bonded warehouse on which duty was paid and for which withdrawal permits were issued and delivered to the storekeeper prior to December 27, 1903, but which remained in the warehouse after that date were, subject to full duty, and not entitled to the 20% reduction under the Act of December 17, 1903, and the treaty with Cuba.
The facts are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Franklin Sugar Ref. Co. v. United States, 202 U.S. 580 (1906) in 202 U.S. 580 202 U.S. 581. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=YLEF4199U3TR37P.
MLA: U.S. Supreme Court. "Syllabus." Franklin Sugar Ref. Co. v. United States, 202 U.S. 580 (1906), in 202 U.S. 580, page 202 U.S. 581. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=YLEF4199U3TR37P.
Harvard: U.S. Supreme Court, 'Syllabus' in Franklin Sugar Ref. Co. v. United States, 202 U.S. 580 (1906). cited in 1906, 202 U.S. 580, pp.202 U.S. 581. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=YLEF4199U3TR37P.
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