THE UNITED STATES
v.
VOWELL AND M'CLEAN

U.S. | 1809-02-01
5 Cranch 368 Supreme Court of the United States (1809) Positive Treatment
Also reported at: 3 L. Ed. 128 · SCDB 1809-044 · 1809 U.S. LEXIS 450
Cited by 18 cases
Opinion of the Court
Marshall, Ch. J.

•March 15,

Marshall, Ch. J.

delivered the opinion of the court to the following effect:

The distinction tajeen by the counsel for the defendants in error, between a district and a port of entry, is correct. The duties did not accrue in the fiscal sense of the term, until the vessel arrived at the port of entry. If the question had been doubtful, the court would have respected the uniform construction which it is understood has been given by the treasury department of the United States upon similar questions. It is understood that in case of an increase of duty, the United States have always demanded and received 'the additional duty if. the goods have not arrived at the fort of. entry before the time fixed for the commencement of such additional duty, although the vessel may have arrived within the collection district before that time. The same rule of construction is to be observed when there is a diminution of duty.

Judgment affirmed.

Cases With Similar Vibessemantic neighbors from the corpus

Citator

Cited By (12 total)

  • Brown and Others, 12 Wheat. 419 (U.S. 1827)
  • United States v. Mead Corp., 533 U.S. 218 (U.S. 2001)
    …a customs case that ‘[i]f the question had been doubtful, the court would have respected the uniform construction which it is understood has been given by the treasury department of the United States upon similar questions.’ United States v. Vowell, 5 Cranch 368, 372. See also P. Reed, The Role of Federal Courts in U. S. Customs & International Trade Law 289 (1997) (‘Consistent with the Chevron methodology, and as has long been the rule in customs cases, customs regulations are sustained if they represent…
  • Keck v. United States, 172 U.S. 434 (U.S. 1899)

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