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BOARD OF TRUSTEES v. U.S.

No. 538.

289 U.S. 48 (1933)

53 S.Ct. 509

77 L.Ed. 1025

BOARD OF TRUSTEES OF THE UNIVERSITY OF ILLINOIS v. UNITED STATES.

Supreme Court of United States.

Decided March 20, 1933.

Attorney(s) appearing for the Case

Mr. Sveinbjorn Johnson for petitioner.

Solicitor General Thacher, with whom Assistant Attorney General Lawrence and Mr. Erwin N. Griswold were on the brief, for the United States.

Messrs. William A. Schnader, Attorney General of Pennsylvania, and William A. Stevens, Attorney General of New Jersey, by leave of Court, filed a brief as amici curiae.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

The University of Illinois imported scientific apparatus for use in one of its educational departments. Customs duties were exacted at the rates prescribed by the Tariff Act of 1922, c. 356, 42 Stat. 858. The University paid under protest, insisting that as an instrumentality of the State of Illinois, and discharging a governmental function, it was entitled to import the articles duty free. At the hearing...

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