PIERCE v. UNITED STATES

Nos. 64 and 623.

232 U.S. 290 (1914)

PIERCE v. UNITED STATES. UNITED STATES v. PIERCE.

Supreme Court of United States.

Decided February 24, 1914.


Attorney(s) appearing for the Case

Mr. William D. Guthrie, for the yacht owner in this and other cases argued simultaneously herewith.1

Mr. Assistant Attorney General Adkins, with whom Mr. Karl W. Kirchwey was on the brief, for the United States.1a


MR. CHIEF JUSTICE WHITE delivered the opinion of the court.

These two cases involve the liability of the plaintiff in error in No. 64 for a tax on the foreign-built yacht Yacona, which became due on the first of September, 1909. The complaint in every substantial particular was identical with that filed in the Billings Case this day decided, and this is true also of the defenses set up in the answer except that the answer in this case contained this distinct...

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