Supreme Court of the United States

Armstrong v. United States

182 U.S. 243 · 1901 U.S. LEXIS 1228 · 21 S. Ct. 827 · 45 L. Ed. 1086

May 27, 1901 · Docket 509

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Headnotes

Generated summaries
  1. Headnote 1

    The Court held that duties assessed on goods imported after the April 11, 1899 ratification of the treaty and before its December 5, 1899 effective date must be returned to the plaintiff.

  2. Headnote 2

    The Court affirmed that duties exacted on imports that occurred prior to the April 11, 1899 ratification of the treaty were correctly imposed.

  3. Headnote 3

    The opinion reversed the Court of Claims’ judgment and remanded the case for further proceedings not inconsistent with this decision.

Opinion

*244 Mr. Justice Brown

delivered the opinion of the court.

This ease is controlled by the ease of Dooley v. United States, No. 501, just decided. So far as the duties were exacted upon goods imported prior to the ratification of the treaty of April 11, 1899, they were properly exacted. So far as they were imposed upon importations after that date and prior to December 5,1899, plaintiff is entitled to recover them back.

The judgment of the Court of Claims is therefore reversed and the case remanded to that court for fv/rther proceedings not inconsistent with this opinion.