· 3/8/1897

The Conqueror

Citations

166 U.S. 110
17 S. Ct. 510
41 L. Ed. 937
1897 U.S. LEXIS 2012

Syllabus

So long as the transcript of the record in the Circuit Court is in the Circuit Court of Appeals, the fact that a mandate from it has gone down to the Circuit Court, affirming its decree, does not affect the right of this court to issue a writ of certiorari to the Court of Appeals, to bring the record here. An application for a writ of certiorari to bring here for review a record and judgment entered after the final adjournment of this court, made at the next term and within a year after the original decree, is made within time. A foreign built vessel, purchased by a citizen of the United States, and brought into the waters thereof, is not taxable under the tariff laws of the United States. Rev. Stat. § 970, which provides that “ when, in any prosecution commenced on account of the seizure of any vessel, goods, wares or merchandise, made by any collector or other officer, under any act of Congress authorizing such seizure, judgment is rendered for the claimant, but it appears to the court that there wras reasonable cause of seizure, the court shall cause a proper certificate thereof to be entered, and the claimant shall not, in such case, be entitled to costs, nor shall the person who made the seizure, nor the prosecutor, be liable to suit or judgment on account of such suit or prosecution: provided, That the vessel, goods, wares or-merchandise be, after judgment, forthwith returned to such claimant or his agent,” only affords the collector immunity against a judgment for damages in cases where proceedings against the vessel were instituted upon information filed by the United States, for a fine or forfeiture incurred by the vessel itself. A collector of customs who seizes a foreign built vessel. purchased by a citizen of the United States and brought by him into their , waters, and holds the same on the claim that it is taxable for duties under the tariff laws, is not protected against a judgment for damages, by a certificate of probab

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

holding that a 272-ton pleasure yacht sailed into New York is not, itself, a dutiable article
holding that a 272-ton pleasure yacht sailed into New York is not, itself, a dutiable article
explaining that “boats . . . imported or brought upon the decks of other vessels, [which] are mere manufactures of other ‘articles,’ are within the description of the tariff acts.”
\(S)omething else must be shown than the simple fact that the vessel was laid up for repairs.\
“[SJomething else must be shown than the simple fact that the vessel was laid up for repairs.”
although this is a criminal case the point is the same

Source: CourtListener parenthetical corpus (CC0).

Judges: Brown, After Stating the Case

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