United States v. Goldenberg

Citation42 L.Ed. 394,168 U.S. 95,18 S.Ct. 3
Decision Date25 October 1897
Docket NumberNo. 35,35
PartiesUNITED STATES v. GOLDENBERG et al
CourtUnited States Supreme Court

The fourteenth section of the act of congress approved June 10, 1890 (26 Stat. 131 137), is as follows:

'That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character, (except duties on tonnage,) shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees charges, and exactions other than duties shall, within ten days after 'but not before' such ascertainment and liquidation of duties, as well in cases of merchandise entered in bond as for consumption, or within ten days after the payment of such fees, charges, and exactions, if dissatisfied with such decision give notice in writing to the collector, setting forth therein distinctly and specifically, and in respect to each entry or payment, the reasons for his objections thereto, and if the merchandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon. Upon such notice and payment the collector shall transmit the invoice and all the papers and exhibits connected therewith to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the secretary of the treasury for such duty at that port, or at any other port, which board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person acting as such who shall liquidate the entry accord- ingly, except in cases where an application shall be filed in the circuit court within the time and in the manner provided for in section fifteen of this act.'

Upon this section, after stating the facts of this case showing its pertinency, the circuit court of appeals of the Second circuit has certified to us the following question:

'Was the payment of the full amount of the duties ascertained to be due upon the liquidation of the entry of the merchandise required to be made by the importers, as well as the giving notice of dissatisfaction or protest, within ten days after the liquidation of such duties, where the goods, as in the present case, were entered for consumption, in order to enable the protesting importers to have the exaction and classification reviewed by the board of general appraisers and by the courts?'

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223 cases
  • City of Greenwood v. Humphrey & Co., Inc
    • United States
    • United States State Supreme Court of Mississippi
    • May 23, 1938
    ...... City of Greenwood under the jurisdictional and removal. statutes of the United States was a citizen of Mississippi. . . 1. Hughes Federal Practice, sec. 302, pages ...9,. 11, 13; Henderson v. Blair, 102 Miss. 640, 59 So. 859; U. S. v. Goldenberg, 168 U.S. 95, 42 L.Ed. 394;. 18 S.Ct. 3; Green v. Weller, 32 Miss. 650;. Lemonius v. Mayer, ......
  • U.S. v. Libby
    • United States
    • U.S. District Court — District of Columbia
    • April 27, 2006
    ...construction is that the intent of the lawmaker is to be found in the language that he has used." United States v. Goldenberg, 168 U.S. 95, 102-03, 18 S.Ct. 3, 42 L.Ed. 394 (1897). Where. the statute's language is plain, and clearly evinces the intent of Congress, "the sole function of the ......
  • United States v. Oregon & C.R. Co.
    • United States
    • U.S. District Court — District of Oregon
    • April 24, 1911
    ...... plainly, clearly, and distinctly the sense of the framers of. the instrument, there is no occasion to resort to other means. of interpretation. It is not allowable to interpret what has. no need of interpretation.'. . . And so. in United States v. Goldenberg, 168 U.S. 95, 102, 18. Sup.Ct. 3, 4 (42 L.Ed. 394), Mr. Justice Brewer says:. . . 'The. primary and general rule of statutory construction is that. the intent of the lawmaker is to be found in the language. that he has used. He is presumed to know the meaning of words. and the ......
  • U.S. v. Union Elec. Co.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (8th Circuit)
    • August 30, 1995
    ...in a statute what it says there." Id. (citing Ron Pair, 489 U.S. at 241-242, 109 S.Ct. at 1030-31; United States v. Goldenberg, 168 U.S. 95, 102-103, 18 S.Ct. 3, 4, 42 L.Ed. 394 (1897); Oneale v. Thornton, 10 U.S. (6 Cranch) 53, 68, 3 L.Ed. 150...
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1 books & journal articles
  • Aia Proceedings: a Prescription for Accelerating the Availability of Generic Drugs
    • United States
    • Emory University School of Law Emory Law Journal No. 66-4, 2017
    • Invalid date
    ...construction, is to read the text itself.").172. Bates v. United States, 522 U.S. 23, 29 (1997); see also United States v. Goldenberg, 168 U.S. 95, 103 (1897) ("No mere omission . . . which it may seem wise to have specifically provided for, justif[ies] any judicial addition to the language......

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