Downs v. United States
This was a writ of certiorari to review a decree of the circuit court of appeals, affirming a decree of the circuit court for the district of Maryland, which itself affirmed the action of the board of general appraisers, holding a cargo of refined sugar imported into Baltimore from Russia subject to a countervailing duty leviable upon merchandise upon which a bounty is paid upon exportation.

The proceedings were instituted by a petition filed in the circuit court setting up the importation of sugar on the steamship Assyria July 6, 1899, the imposition of a countervailing duty by the collector of customs at Baltimore, and the payment of the same under protest, and the fact that the decision of the collector had been affirmed by the board of general appraisers. The grounds stated in the petition for a review are, generally, that the country from which the sugar was exported did not pay or bestow, directly or indirectly, any bounty or grant upon the exportation of said sugar.

The return of the general appraisers contained a copy of the proceedings before them, including a copy of the Russian law and regulations, a stipulation of facts, a copy of certain reports from the United States consul at Odessa, and their opinion overruling the protest, and affirming the decision of the collector. The circuit court affirmed the action of the general appraisers, and upon appeal to the circuit court of appeals that court in turn affirmed the decree of the circuit court. 51 C. C. A. 100, 113 Fed. 144.

Mr. Ernest A. Bigelow for petitioner.

[Argument of Counsel from pages 497-499 intentionally omitted]

Assistant Attorney General Hoyt for respondent.

Mr. Justice Brown delivered the opinion of the court: 

Notes
Uncategorized United States Supreme Court decision