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AMERICAN SUGAR REF. CO. v. UNITED STATES

Nos. 225, 236.

181 U.S. 610 (1901)

21 S.Ct. 830

45 L.Ed. 1024

AMERICAN SUGAR REFINING COMPANY v. UNITED STATES. AMERICAN SUGAR REFINING COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided May 20, 1901.

Attorney(s) appearing for the Case

Mr. H.B. Closson for the Sugar Refining Company. Mr. John E. Parsons was on his brief.

Mr. Assistant Attorney General Hoyt for the United States.

MR. JUSTICE McKENNA delivered the opinion of the court.

These two cases were argued and submitted together. They involve the appraisement of certain sugars imported from Brazil. The sugars were shipped "green," that is, contained moisture. A certain per cent of this moisture drained on the voyages, as the sugars became thereby more valuable. In other words, as the sugars diminished in weight they increased in value, being worth as much here as the original quantity...

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