United States v. Goelet

Citations

• 232 U.S. 293
• 34 S. Ct. 431
• 58 L. Ed. 610
• 1914 U.S. LEXIS 1355
• 4 A.F.T.R. (P-H) 4716

Syllabus

<p>Billings v. United States, ante, p. 261, followed to the effect that the tax on the use of foreign-built yachts imposed by § 37 of the Tariff Act of 1909 is not an unconstitutional exercise of power by Congress, and it became due for the year 1909 on the first day of September, 1909.</p> <p>While Congress may have the power to impose an excise duty on a citizen permanently domiciled abroad, such an imposition is so unusual that an intent to do so will not be presumed unless clearly expressed.</p> <p>The expectation of those who sought the enactment of legislation may not be used for the purpose of affixing to such legislation, when enacted, a meaning which it does not express.</p> <p>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.</p>