611.623 Coal/59

The Acting Secretary of State to the Attorney General (Cummings)

My Dear Mr. Attorney General: I am informed that the United States Customs Court has rendered a decision in the suits of George E. Warren Corporation and Domestic Fuel Corporation v. the United States,79 holding that coal imported from Great Britain or Germany is not subject to the tax of ten cents per one hundred pounds imposed by the Revenue Act of 1932.

This litigation has been the subject of several exchanges of correspondence between the Department of State and your Department. I refer particularly to Mr. Hull’s letter to you of May 29, 1933.80 In the letter mentioned, the suggestion was made that, should the United States Customs Court decide in favor of the importers, the best solution of the matter would be to refrain from taking an appeal and to notify collectors of customs accordingly.

In view of the bearing of this litigation on the foreign relations of the United States, I venture to suggest anew that the decision of the United States Customs Court be accepted by the Government and that an appeal be not taken. I shall be glad to be apprized of the decision of your Department in the premises.

Very truly yours,

William Phillips
  1. Decision No. 46455, June 3, 1933; for text, see Treasury Decisions, vol. 63, pp. 1033–1055.
  2. Not printed.