Mosle v. Bidwell

Citations

• 119 F. 480
• 1902 U.S. App. LEXIS 4682

Syllabus

<p>1. Customs Duties—Time of Accrual—Imported Goods—Deposit nr Bonded Warehouses—Effect.</p> <p>• Customs Administrative Act, § 20 [XT. S. Comp. St. 1901, p. 1950], provides that any merchandise deposited in bonded warehouses, may be withdrawn for consumption within three years from importation, on payment of the duties and charges “to which it may be subject by law at the' time of such withdrawal.” Held that, in the absence of a statute releasing them, the duties payable at the time of withdrawal were such as accrued at the time of importation, and hence the fact that after importation from Porto Eico, but before withdrawal from the bonded warehouse, Porto Eico had become United States territory, would not relieve the importer from liability for customs duties.</p> <p>¶ 1. See Customs Duties, vol. 15, Cent. Dig. § 8.</p>