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THE SOPHIE RICKMERS

45 F.2d 413 (1930)

THE SOPHIE RICKMERS. RICKMERS RHEDEREI AKTIENGESELLSCHAFT v. UNITED STATES.

District Court, S. D. New York.

July 17, 1930.

Attorney(s) appearing for the Case

Burlingham, Veeder, Fearey, Clark & Hupper, of New York City, for plaintiff.

Charles H. Tuttle, U. S. Atty., of New York City (Samuel C. Coleman, of New York City, of counsel), for the United States.

MACK, Circuit Judge.

The Sophie Rickmers, flying the German flag, and registered at Hamburg, entered the port of New York on September 27, 1921, on a voyage from Chaparra. She was owned by the plaintiff, a German corporation with its principal place of business at Hamburg. As a condition of entry, the collector of customs at the port imposed upon the vessel and collected a tonnage duty of 50 cents per ton, claiming to act under Rev. St. § 4219 as amended by the...

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