Case ID: us-ct-cl_41/html/0506-01.html
Source: Caselaw Access Project
Author: {"author": "Mr. Justice Holmes", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

WARNER, BARNES AND COMPANY, LIMITED, v. THE UNITED STATES.
    [40 C. Cls. R., 1; 197 U. S. R., 419; 202 U. S. R., 484.]
    This was a suit to recover duties exacted from appellants upon merchandise shipped by them from New York to Manila and landed at the latter port between April 11, 1899, the date when the ratification of the treaty with Spain was exchanged and the treaty proclaimed, and October 25, 1901. The duties wore levied under an order of the President dated July 12, 189S.
    The court below decided that the duties were legally exacted and dismissed the petition.
    The decision of the court below was reversed on the authority of Fourteen Diamond Rings (183 U. S. R., 176).
   Mr. Justice Holmes

delivered the opinion of the Supreme Court April 3, 1905.

On May 29, 1905, a petition for a rehearing was allowed to be filed, and subsequently (November 13, 1905,) a rehearing was granted as to the question whether Congress ratified the collection of the sums sought to be recovered, and the case was reargued on that question.

The court adheres to the conclusion previously announced.

Mr. Chief Justice Fuller delivered the opinion of the Supreme-Court May 28, 1906.