UNITED STATES SUPREME COURT DECISIONS ON-LINE
AMERICAN SUGAR REFINING CO. V. UNITED STATES, 181 U. S. 610 (1901)
181 U. S. 610U.S. Supreme Court
American Sugar Refining Co. v. United States, 181 U.S. 610 (1901)
American Sugar Refining Company v. United States
Nos. 226, 236
Argued April 12, 1901
Decided May 20, 1901
181 U.S. 610
Syllabus
These cases, argued and submitted together, involve the appraisement of sugars imported from Brazil. The sugars were shipped "green" -- that is, contained moisture, a certain portion of which drained on the voyage, whereby they became more valuable. Duties were levied and collected by the collector upon the increased valuation, against the protest of the importers. Held that the appraisement so made was legal.
The case is stated in the opinion of the Court.