Digest of Decisions of the United States Courts, Board of General Appraisers and the Treasury Department Under the Customs Revenue Laws, Together With the Tariff Acts From 1883 to 1913, and Certain Other Customs Revenue Statutes, Vol. 2 of 2
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Produktbeschreibung
Excerpt from Digest of Decisions of the United States Courts, Board of General Appraisers and the Treasury Department Under the Customs Revenue Laws, Together With the Tariff Acts From 1883 to 1913, and Certain Other Customs Revenue Statutes, Vol. 2 of 2 Sec. 37. There shall be levied and collected annually on the first day of September by the collector of customs of the district nearest the residence of the managing owner, upon the use of every foreign-built yacht, pleasure boat, or vessel, not used or intended to be used for trade, now or hereafter owned or chartered for more than six months by any citizen or citizens of the United States, a sum equivalent to a tonnage tax of $7 per gross ton. In lieu of the annual tax above prescribed the owner of any foreign-built yacht, pleasure boat, or vessel above described may pay a duty of 35 per centum ad valorem thereon, and such yacht, pleasure boat, or vessel shall thereupon he entitled to all the privileges and shall be subject to all the requirements prescribed by sections forty-two hundred and fourteen, forty-two hundred and fifteen, forty-two hundred and seventeen, and forty-two hundred and eighteen of the Revised Statutes and Acts amendatory thereto in the same manner as if said yacht had been built in the United States, and shall be subject to tonnage duty and light money only in the same manner as if,said yacht had been built in the United States. So much of section five of chapter two hundred and twelve of the laws of nineteen hundred and eight, approved May twenty-eighth, nineteen hundred and eight, as relates to yachts built outside the United States and owned by citizens of the United States is hereby repealed. This section shall not apply to a foreign-built vessel admitted to American registry. Tonnage Tax on the Use of Foreign-Built Yachts. Tax on Use of Foreign-Built Yachts. - Billings v. U. S. (232 U. S., 261; T. D. 34429) followed to the effect that under section 37, tariff act of 1909, in imposing a tax on the use of foreign-built yachts there is authority to bring an action in personam against the owner for the recovery; that the tax became due on the 1st day of September next following the passage of the act; that the six months clause applied only to the charterer and not to the owner of such a yacht; and that that statute does not violate the due-process clause of the fifth amendment. Ao Valorem in Lieu of Tonnage Tax. - The second paragraph of section 37, tariff act of 1909, giving the owner of a foreign-built yacht an option to pay an ad valorem of 35 per cent in lieu of the annual tonnage tax imposed on the use of such yacht by the first paragraph of the section, is separable from the first paragraph, and its validity is not involved in an action to recover the tonnage tax from the owner of a foreign-built yacht who has not availed of the option. Treaty-Subsequent Inconsistent Statutes. - When a treaty is inconsistent with a subsequent act of Congress the latter will prevail. The Constitution does not declare that the law established by a treaty shall never be altered or repealed by Congress; and while good faith may cause Congress to refrain from making any change in such law, if it does so Its enactment becomes the law. Although the other contracting power to a treaty may have ground for complaint if Congress passes a law changing the law established by the treaty, every person is still bound to obey the latest law passed. No person acquires any vested right to the continued operation of a treaty. - Rainey v. U. S. (U. S.), T. D. 34436; T. D. 32303 (C. C.) modified and affirmed. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
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