WHEN THE IMPORTER IS A STATE UNIVERSITY, MAY THE GOVERNMENT COLLECT A DUTY?

Authors

Sweinbjorn Johnson, Legal Counsel, University of Illinois

Abstract

The Tariff Act of 1922 has raised a question which may turn out to be one of great importance as well as one of unusual interest. It appears that in previous acts exemptions were granted, more or less general, in favor of schools, libraries and educational institutions with the result that on imports for their use no duties were levied or collected. In the law of 1922, however, no such exemptions appear, and the customs officers throughout the country have required state universities to pay a duty when the title passed abroad and the articles imported by them were intended for use exclusively in educational work. In many instances the amounts collected are substantial. In 1927, for example, the University of Illinois paid the customs officers about $2000.00 in the form of duties on articles imported by it for use as a public educational agency. Every state educational institution in the United States may be affected by the tariff act, and the decisions of the customs court thereunder.

Recommended Citation

Sweinbjorn Johnson, WHEN THE IMPORTER IS A STATE UNIVERSITY, MAY THE GOVERNMENT COLLECT A DUTY?, 27 Mich. L. Rev. 499 (1929).
Available at: https://repository.law.umich.edu/mlr/vol27/iss5/3