New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1893-03-21
SUPREME COURT DECISIONS
THE FINDINGS OF THE BOARD OF GENERAL
APPRAISERS FINAL.
AN APPEAL on THE MORMON CHURCH FUND
THE HOUSTON AND TEXAS CEN


AN APPEAL on THE MORMON CHURCH FUND
THE HOUSTON AND TEXAS CEN
TRAILS RECEIVER.
Washipgton March 2O.-Justice Jackson today
rendered his maiden opinion Justice OF the United
States Supreme Court. BY the opinion. the court
affirmed the Judgment OF the Circuit Court for South
ern New-York I'm the case OF Passavant Co. against
the United States involving an important question
under the Customs Administrative act. Passavant
Co. imported gloves which the customs
officers increased the declared value by more than
10 per cent The importers appealed first to one OF
the general appraisers, and then 10 the Board OF Gen
eral Appraisers. the customs officers being each time
sustained. The Collector thereupon assessed duty
at so per cent and levied penalty OF per cent OF
the total appraised value for each cent Of excess
over the entered value. The importers wished 10 APP
peal and thus the question presented itself: Have
the Circuit courts OF the United States under the
provisions Of the Customs Administrative act any
Jurisdiction the application OF dissatisfied importers
TO review and decision OF the Board OF Gen
eral Appraisers ascertaining and fixing the dutiabe
value Of such goods. when the Board has acted in
good faith and no misconduct is alleged
Tho Circuit Court and this court hold that under
the Administrative act the findings OF the Board of
General Appraisers final and conclusive. and not
renewable by the courts. The court also holds valid
the penalty provided where goods appraised more
than 10 per cent above the entered value
The litigation betweet the United States and the
late corporation Of the Church OF Jesus Christ OF
Latter Day Saints, commonly known S the Mormon
Church. has not yet ended, and the supreme
has before 1t appeal respecting the which
shall be put the church property. escheated by the
courts decision at previous term held contrary
to public policy. When the property declared
forfeited the court directed Utah Supreme Court
TO fx the charitable TO which II should be put.
That court rejected the proposition OF the Government
as 10 the use which should be the fund from
the property amounting to about 100000 and d.
rected that II should be applied TO the support and
AID OF the poor members OF the Church OF Jesus
Christ Of Latter Day saints, and TO the building and
repairing OF houses OF worship for the members OF
the church. The United States has appealed from this
Decree asserting that would pra cically permit the
peopery be devoted to the purposes for which
Il was formerly held. To-day the United States
Supreme Court with the concurrence OF both parties
to the suit, advanced the and assigned 1t for
hearing the second Monday OF next term. with leave
to counsel submit 1t on briefs before the third
Monday In April.
In the case Of Cary. ct al. ag,. the Houston and
Texas Central Railroad. which involves some comp!i.
Gated questions, both OF law and local politics. arising
out Of the deisIcauon OF the receiver appointed by
Judge Fardee Of the United States Circuit Court.
ueu argued this morning in chambers before Justice
Jackson, Of the supreme Court. and was taken under
alvtsement. The case up application by the
attendants to vacate order OF the late Justice
Lamar tying up the property. Justice Lamar. acting
q Circuit Justice had granted stay Of proceedings
IN the case and Justice Jackson, while still Circuit
JUDGE continued the stay. The defendants gave
notice of intention to move TO vaeate the order.
and the argued at great length this morning.
The following business also transacted:
No. II. original. Ex parte In the matter Of
No. iils .e" The Pennsylvania Company. plaintiff
n ssror, agt. George s Bender. administrator. etc.