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United States v. M. Rice & Co., 257 U.S. 536 (1922)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. M. Rice & Co., 257 U.S. 536 (1922)
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United States v. M. Rice & Company No. 114 Argued January 26, 1922 Decided February 27, 1922 257 U.S. 536
CERTIORARI TO THE UNITED STATES
COURT OF CUSTOMS APPEALS
Syllabus
In an importer’s protest, under par. N of the Tariff Act of 1913, against a collector’s decision on classification of goods, it is not necessary to set up the similitude clause (par. 386), which merely prescribes a rule of construction applicable to every paragraph of the tariff imposing duty on specifically described articles. P. 538.
10 Cust.App. 165 affirmed.
Certiorari to review a Judgment of the Court of Customs Appeals which, reversing a judgment order of the Board of General Appraisers (unpublished abstract No. 43,391; 37 T.D. 356; Brown, G. A. dissenting), sustained the respondents’ claim.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," United States v. M. Rice & Co., 257 U.S. 536 (1922) in 257 U.S. 536 257 U.S. 537. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=JA643EW5FN55VRC.
MLA:
U.S. Supreme Court. "Syllabus." United States v. M. Rice & Co., 257 U.S. 536 (1922), in 257 U.S. 536, page 257 U.S. 537. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=JA643EW5FN55VRC.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. M. Rice & Co., 257 U.S. 536 (1922). cited in 1922, 257 U.S. 536, pp.257 U.S. 537. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=JA643EW5FN55VRC.
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