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Excerpt from Digest of Decisions of the United States Courts, Board of General Appraisers and the Treasury Department Under the Customs Revenue Laws, Together With the Tariff Acts From 1883 to 1913, and Certain Other Customs Revenue Statutes, Vol. 2 of 2 Sec. 37. There shall be levied and collected annually on the first day of September by the collector of customs of the district nearest the residence of the managing owner, upon the use of every foreign-built yacht, pleasure boat, or vessel, not used or intended to be used for trade, now or hereafter owned or chartered for more than six months by any citizen or citizens of the United States, a sum equivalent to a tonnage tax of $7 per gross ton. In lieu of the annual tax above prescribed the owner of any foreign-built yacht, pleasure boat, or vessel above described may pay a duty of 35 per centum ad valorem thereon, and such yacht, pleasure boat, or vessel shall thereupon he entitled to all the privileges and shall be subject to all the requirements prescribed by sections forty-two hundred and fourteen, forty-two hundred and fifteen, forty-two hundred and seventeen, and forty-two hundred and eighteen of the Revised Statutes and Acts amendatory thereto in the same manner as if said yacht had been built in the United States, and shall be subject to tonnage duty and light money only in the same manner as if, said yacht had been built in the United States. So much of section five of chapter two hundred and twelve of the laws of nineteen hundred and eight, approved May twenty-eighth, nineteen hundred and eight, as relates to yachts built outside the United States and owned by citizens of the United States is hereby repealed. This section shall not apply to a foreign-built vessel admitted to American registry. Tonnage Tax on the Use of Foreign-Built Yachts. Tax on Use of Foreign-Built Yachts. - Billings v. U. S. (232 U. S., 261; T. D. 34429) followed to the effect that under section 37, tariff act of 1909, in imposing a tax on the use of foreign-built yachts there is authority to bring an action in personam against the owner for the recovery; that the tax became due on the 1st day of September next following the passage of the act; that the six months clause applied only to the charterer and not to the owner of such a yacht; and that that statute does not violate the due-process clause of the fifth amendment. Ao Valorem in Lieu of Tonnage Tax. - The second paragraph of section 37, tariff act of 1909, giving the owner of a foreign-built yacht an option to pay an ad valorem of 35 per cent in lieu of the annual tonnage tax imposed on the use of such yacht by the first paragraph of the section, is separable from the first paragraph, and its validity is not involved in an action to recover the tonnage tax from the owner of a foreign-built yacht who has not availed of the option. Treaty-Subsequent Inconsistent Statutes. - When a treaty is inconsistent with a subsequent act of Congress the latter will prevail. The Constitution does not declare that the law established by a treaty shall never be altered or repealed by Congress; and while good faith may cause Congress to refrain from making any change in such law, if it does so Its enactment becomes the law. Although the other contracting power to a treaty may have ground for complaint if Congress passes a law changing the law established by the treaty, every person is still bound to obey the latest law passed. No person acquires any vested right to the continued operation of a treaty. - Rainey v. U. S. (U. S.), T. D. 34436; T. D. 32303 (C. C.) modified and affirmed. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com

This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book. ++++ The below data was compiled from various identification fields in the bibliographic record of this title. This data is provided as an additional tool in helping to ensure edition identification: ++++ Digest Of Decisions Of The United States Courts, Board Of General Appraisers And The Treasury Department: Under The Customs Revenue Laws, Together With The Tariff Acts From 1883 To 1913, And Certain Other Customs Revenue Statutes ...; Volume 2 Of Digest Of Decisions Of The United States Courts, Board Of General Appraisers And The Treasury Department: Under The Customs Revenue Laws, Together With The Tariff Acts From 1883 To 1913, And Certain Other Customs Revenue Statutes; United States. Dept. Of The Treasury; Volume 2 Of Digest Of Decisions Of The United States Courts; United States. Dept. Of The Treasury United States. Dept. of the Treasury, United States. Customs Court Govt. print. off., 1918 Customs administration; Tariff

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Excerpt from Digest of Decisions of the Treasury Department (Customs): And of the Board of U. S. General Appraisers, Rendered During the Calendar Years 1904, 1905, 1906, and 1907, Under Acts of Congress, Together With Decisions of United States Courts in Customs Cases Findings of the Board of General Appraisers will not be disturbed by the courts on appeal unless they are unsupported or are against the weight of evidence or there is additional evidence before the court. (t. D. 28521; November 20. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

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