United States v. Legg
United States Court of Appeals for the Second Circuit
105 F. 930 (1901)
- Written by Gonzalo Rodriguez, JD
Facts
On July 24, 1897, at 4:06 p.m., the president of the United States signed into law the tariff act of 1897, which established the duties that would apply when importing goods. The act specified in part that these new duties would apply only to imported goods for which entry was made after the signing of the act. Earlier that day, Legg (plaintiff), an importer, went to the port of New York with all necessary import documents to pay the duties for goods that were aboard a ship that had arrived at the port earlier that morning. A customs officer refused to accept Legg’s documents, stating that the ship had not made entry in accordance with the law. When Legg returned to the port the following Monday, he was charged duties under the new act. Legg sued the United States (defendant), arguing that he should not have to pay duties under the new act because the act of “entry” referred to the submission of documents and payments of duties, rather than the arrival or retrieval of imported goods. The circuit court agreed with Legg. The United States appealed.
Rule of Law
Issue
Holding and Reasoning (Lacombe, J.)
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